{"created":"2023-05-15T14:46:32.655014+00:00","id":10103,"links":{},"metadata":{"_buckets":{"deposit":"0d7d9031-9b53-4e31-b3d2-5d786de6fdef"},"_deposit":{"created_by":11,"id":"10103","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10103"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010103","sets":["14:8:982"]},"author_link":["22187"],"control_number":"10103","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"259","bibliographicPageStart":"249","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"},{"bibliographic_title":"Kyoto Management Review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"昨年わが国の企業会計基準委員会は，収益認識基準案についてパブリックコメントを求め，現在はそれに基づいて議論が行われている．\n　収益認識問題は古くて新しい問題であり，わが国ではこの問題について包括的な会計基準が開発されてこなかったことから，国内外の企業間の財務諸表の比較可能性やIFRS に代表される世界基準との整合性を確保するために急ピッチで作業が行われている．\n　本論文では，収益認識の前提となる収益概念について，現代の会計思考に大きな影響を与えてきたG.J. Staubus の収益概念を検討するとともに，今日の収益認識論に対する示唆を得ることを目的としている．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"橋本, 武久","creatorNameLang":"ja"},{"creatorName":"HASHIMOTO, Takehisa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-05-18"}],"displaytype":"detail","filename":"KMR_32_249.pdf","filesize":[{"value":"396.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_32_249.pdf","url":"https://ksu.repo.nii.ac.jp/record/10103/files/KMR_32_249.pdf"},"version_id":"c19fac87-94da-469c-a2cd-3a5cf07347b2"}]},"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":"会計的収益に関する一考察 : G. J. Staubus 会計理論に寄せて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計的収益に関する一考察 : G. J. Staubus 会計理論に寄せて","subitem_title_language":"ja"},{"subitem_title":"A Study of Revenue Recognition","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["982"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-05-18"},"publish_date":"2018-05-18","publish_status":"0","recid":"10103","relation_version_is_last":true,"title":["会計的収益に関する一考察 : G. J. Staubus 会計理論に寄せて"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-12-06T00:31:43.149079+00:00"}