{"created":"2023-06-20T16:47:01.989674+00:00","id":18634,"links":{},"metadata":{"_buckets":{"deposit":"508027cc-fe02-4ff9-ac93-6f7bcb2098a1"},"_deposit":{"created_by":3,"id":"18634","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"18634"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00018634","sets":["14:923:1895:4359"]},"author_link":["31503"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"89","bibliographicPageStart":"77","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"近畿大学商学論究"},{"bibliographic_title":"KINKI-DAIGAKU SHOGAKU-RONKYU : The Journal of Business Administration","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[要旨]本稿は，「企業会計基準 第9号　棚卸資産の評価に関する会計基準」（以下，棚卸資産会計基準）における理論考察を行っている。現在の棚卸資産会計基準は，国際会計基準との調和やコンバージェンスを背景に設定されており，その一方で他の企業会計基準との整合性を維持する側面も備えている。故に，棚卸資産会計基準では「収益性の低下」という用語が使用されていることに加え，正味実現可能価額ではなく正味売却価額という用語を採用している。そこで本稿では，棚卸資産会計における「収益性の低下」や正味売却価額について理論考察を行うこととする。\n[Abstract]This paper theoretically discusses \"The Accounting Standards Board of Japan （ASBJ）Statement No.9 Accounting Standard for Measurement of Inventories \" （hereinafter referred to as Inventory accounting standard）. Current accounting standards for inventory assets are set against the background of harmonization and convergence with International Financial Reporting Standards （IFRS）, while possessing aspects to maintain consistency with other corporate accounting standards. Therefore, in addition to the use of the term \"declining profitability\" in the inventory accounting standards, the term net selling price rather than net realizable value is adopted. Therefore, in this paper, I will conduct a theoretical discussion on \"reduction in profitability\" and net selling price in inventory accounting.","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":"近畿大学大学院商学研究科"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21878528","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Aiuchi,Ryosuke"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学大学院商学研究科; 博士前期課程修了"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai 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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"相内, 良介"},{"creatorName":"アイウチ, リョウスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-11"}],"displaytype":"detail","filename":"AA11232309-20170731-0077.pdf","filesize":[{"value":"592.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA11232309-20170731-0077.pdf","url":"https://kindai.repo.nii.ac.jp/record/18634/files/AA11232309-20170731-0077.pdf"},"version_id":"c5a4c216-6b2c-404e-8aeb-292957c390d3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"棚卸資産","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"棚卸資産会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"正味実現可能価額","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価","subitem_subject_scheme":"Other"},{"subitem_subject":"Inventories","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"The Accounting Standards Board of Japan","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Inventory accounting standard","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Net realisable value","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Acquisition cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"〈論文〉棚卸資産会計に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉棚卸資産会計に関する研究"},{"subitem_title":"〈Articles〉A Study on Inventory Accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4359"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-11"},"publish_date":"2017-09-11","publish_status":"0","recid":"18634","relation_version_is_last":true,"title":["〈論文〉棚卸資産会計に関する研究"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:54:18.739686+00:00"}