{"created":"2023-06-20T16:48:04.436656+00:00","id":19877,"links":{},"metadata":{"_buckets":{"deposit":"2cb06496-e1a7-4306-aac0-97dad4537ca5"},"_deposit":{"created_by":3,"id":"19877","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"19877"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00019877","sets":["14:923:1809:4478"]},"author_link":["33786"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"29","bibliographicPageEnd":"15","bibliographicPageStart":"6","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〉Abstract: This paper took up IFRS No.15 “Revenue from Contract with Customers” published by IASB. This paper, first, reviewed the process of Revenue Recognition Project between IASB and FASB, and pointed out the problems in the project. Then, this paper introduced IFRS No.15 and considered the characteristic of IFRS No.15. Finally, this paper analyzed the impact of IFRS No.15","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_access","displaytype":"detail","filename":"AA12013209-20181130-0006.pdf","filesize":[{"value":"991.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/19877/files/AA12013209-20181130-0006.pdf"},"version_id":"528f4ec1-b4e3-4d04-b3ec-da9266ccf27c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"収益認識","subitem_subject_scheme":"Other"},{"subitem_subject":"資産負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"顧客契約","subitem_subject_scheme":"Other"},{"subitem_subject":"履行義務","subitem_subject_scheme":"Other"},{"subitem_subject":"取引価格","subitem_subject_scheme":"Other"},{"subitem_subject":"revenue recognition","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"asset liability approach","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"contracts with customers","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"transaction price","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〉IFRS15号「顧客契約から生じる収益」について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉IFRS15号「顧客契約から生じる収益」について"},{"subitem_title":"〈PAPERS and REPORTS〉IFRS No.15 Revenue from Contract with Customers","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4478"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-01-28"},"publish_date":"2019-01-28","publish_status":"0","recid":"19877","relation_version_is_last":true,"title":["〈論文・報告〉IFRS15号「顧客契約から生じる収益」について"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:32:54.275038+00:00"}