{"created":"2023-06-20T16:47:45.062473+00:00","id":19500,"links":{},"metadata":{"_buckets":{"deposit":"affe78c7-5abd-4c2b-b234-7a5f7c98f93d"},"_deposit":{"created_by":3,"id":"19500","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"19500"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00019500","sets":["14:923:1809:4443"]},"author_link":["33055"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"28","bibliographicPageEnd":"11","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"かやのもり：近畿大学産業理工学部研究報告"},{"bibliographic_title":"Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"〈Abstract〉IASB issued the new accounting IFRS 17 “Insurance Contract” covering recognition and measurement, presentation and disclosure, in 2017.IFRS 17 replaces IFRS 4 Insurance Contract that was issued in 2005. The objective of IFRS 17 is to provide a more useful and consistent accounting model for insurance contracts among entities issuing insurance contracts globally. This paper retrospected the progress of the discussion in the project on insurance contract, then clarified the overviews of IFRS 17 and finally, considered the characteristic and effects of IFRS 17.","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":"近畿大学産業理工学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13495801","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Yao,Xiaojia"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学産業理工学部経営ビジネス学科; 准教授"}]},"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":"姚, 小佳"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-07-30"}],"displaytype":"detail","filename":"AA12013209-20180630-0001.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20180630-0001.pdf","url":"https://kindai.repo.nii.ac.jp/record/19500/files/AA12013209-20180630-0001.pdf"},"version_id":"300f89d1-0c29-4cd7-84fb-61c4325ae20e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"保険契約","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS４号","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS17号","subitem_subject_scheme":"Other"},{"subitem_subject":"保険プロジェクト","subitem_subject_scheme":"Other"},{"subitem_subject":"insurance contract","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS 4","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS 17","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"project on insurance contract","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・報告〉保険契約に関する新たな国際財務報告基準IFRS17号について ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉保険契約に関する新たな国際財務報告基準IFRS17号について "},{"subitem_title":"〈PAPERS and REPORTS〉International Financial Reporting Standard 17 Insurance Contract","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4443"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-07-30"},"publish_date":"2018-07-30","publish_status":"0","recid":"19500","relation_version_is_last":true,"title":["〈論文・報告〉保険契約に関する新たな国際財務報告基準IFRS17号について "],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T21:39:42.494940+00:00"}