{"created":"2023-06-20T16:45:02.626281+00:00","id":16308,"links":{},"metadata":{"_buckets":{"deposit":"8145a820-e753-4ad1-97af-ed542aa3c5f1"},"_deposit":{"created_by":3,"id":"16308","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16308"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016308","sets":["14:923:1081:4138"]},"author_link":["28402"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-07-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"112","bibliographicPageStart":"95","bibliographicVolumeNumber":"46","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] わが国においても金融商品やデリパティプの公正価値による測定が義務づけられることとなり，時価評価差額をどのように計算表示すべきかが問題となっている。本稿は G4+ 1 の特別報告書 『財務業績の報告 ：最近の展開と将来の方向』に依拠して財務業績計算書の様式について国際比較を行った。 G4+ 1 の報告書では包括利益を計算表示するための計算書として拡張損益計算書の形式を踏襲する財務業績計算書が提案され，その記載様式については情報利用者の意思決定への役立ちという観点から情報の予測価値と企業活動の機能に基づいた記載区分（「操業活動」・「財務活動およびその他の資金調達活動」・「その他の利得および損失」）が行われていることが特徴となっている。","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Urasaki, Naohiro"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 助教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浦崎,  直浩"},{"creatorName":"ウラサキ, ナオヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28402","nameIdentifierScheme":"WEKO"}]}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"包括利益計算と財務業績報告の国際的動向","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"包括利益計算と財務業績報告の国際的動向"},{"subitem_title":"Measurement of Comprehensive Income and International Trends in Statement of Financial Performance","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4138"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16308","relation_version_is_last":true,"title":["包括利益計算と財務業績報告の国際的動向"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:35:49.513324+00:00"}