{"created":"2023-05-15T14:41:33.941182+00:00","id":1478,"links":{},"metadata":{"_buckets":{"deposit":"0df3638f-73be-456a-b81f-faf8b772f034"},"_deposit":{"created_by":3,"id":"1478","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1478"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001478","sets":["14:2:48"]},"author_link":["5794"],"control_number":"1478","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"146","bibliographicPageStart":"127","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"京都産業大学論集. 社会科学系列"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近年、財務諸表の一つとしてキャッシュ・フロー計算書が注目されている。キャッシュ・フロー計算書の開示義務化と前後して有用性の検証や実務面での検討は進むものの明確な概念フレームワークは提示されていない。\n　概念フレームワークとは財務諸表にかかわる基礎的諸概念の首尾一貫した体系であり、会計基準のあり方を考える上での基礎となる前提や概念が体系的に整備されたものである。これは対立する基準の良否の検証や新しい会計基準の妥当性を判断する資となるものであり、会計基準と概念フレームワークは表裏一体に整備が進められなくてはならない。\n　本稿はキャッシュ・フロー計算書に関する概念フレームワークを導出する上でアメリカ資金学説のうちキャッシュ・フロー計算書の源流と考えられるW.J.VatterおよびA.B.Carsonの資金理論について論究し、キャッシュ・フロー計算書における意義を考察するものである。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"１　はじめに\n２　Vatterの資金理論\n３　Carsonの資金理論\n４　VatterとCarsonの財務諸表観\n５　キャッシュ・フロー計算書における意義\n６　おわりに","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00060189","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0287-9719","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":"山崎, 泉","creatorNameLang":"ja"},{"creatorName":"YAMASAKI, Izumi","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":"2017-09-30"}],"displaytype":"detail","filename":"AHSUSK_SSS_23_127.pdf","filesize":[{"value":"68.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AHSUSK_SSS_23_127.pdf","url":"https://ksu.repo.nii.ac.jp/record/1478/files/AHSUSK_SSS_23_127.pdf"},"version_id":"64fb18fd-bcad-42fc-b94a-99333f504c10"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務会計","subitem_subject_scheme":"Other"},{"subitem_subject":"資金理論","subitem_subject_scheme":"Other"},{"subitem_subject":"バッター","subitem_subject_scheme":"Other"},{"subitem_subject":"カーソン","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"financial accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fund theory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"W.J.Vatter","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"A.B.Carson","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"cash flow statement","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":"W.J.VatterおよびA.B.Carsonの資金理論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"W.J.VatterおよびA.B.Carsonの資金理論","subitem_title_language":"ja"},{"subitem_title":"A study of fund theories by W.J.Vatter and by A.B.Carson","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["48"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1478","relation_version_is_last":true,"title":["W.J.VatterおよびA.B.Carsonの資金理論"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-09T02:13:13.527544+00:00"}