{"created":"2023-05-15T14:41:34.526985+00:00","id":1489,"links":{},"metadata":{"_buckets":{"deposit":"01681c44-2094-4bd1-9eac-601b4d72c956"},"_deposit":{"created_by":3,"id":"1489","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1489"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001489","sets":["14:2:49"]},"author_link":["5918"],"control_number":"1489","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"180","bibliographicPageStart":"153","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"京都産業大学論集. 社会科学系列"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"１．はじめに\n２．特別目的事業体の役割と特別目的事業体の連結会計基準の論点\n（１）特別目的事業体の役割\n（２）特別目的事業体の連結会計基準の論点\n３．各会計基準における特別目的事業体の連結会計基準\n（１）米国会計基準における特別目的事業体の連結会計基準\n（２）国際会計基準における特別目的事業体の連結会計基準\n（３）わが国会計基準における特別目的事業体の連結会計基準\n４．特別目的事業体の連結会計基準の国際比較とコンバージェンスの動向\n（１）特別目的事業体の連結要否の判断基準に関する会計基準の国際比較\n（２）一定の要件を満たす特別目的事業体を連結除外とする例外規定に関する国際比較\n（３）特別目的事業体の連結会計基準に関するコンバージェンスの動向\n５．特別目的事業体の連結に関するわが国会計基準の今後のあり方\n（１）特別目的事業体の連結要否の判断基準に関するわが国会計基準の今後のあり方\n（２）一定の要件を満たす特別目的事業体を連結除外とする例外規定に関するわが国会計基準の今後のあり方\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":"威知, 謙豪","creatorNameLang":"ja"},{"creatorName":"TAKECHI, Norihide","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5918","nameIdentifierScheme":"WEKO"}]}]},"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_24_153.pdf","filesize":[{"value":"425.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AHSUSK_SSS_24_153.pdf","url":"https://ksu.repo.nii.ac.jp/record/1489/files/AHSUSK_SSS_24_153.pdf"},"version_id":"a6ac2e3e-e8b0-413c-8735-aa208a455587"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Consolidation Accounting Standards","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Special Purpose Entities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Variable Interest Entities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Securitization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Convergence","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":"特別目的事業体の連結会計基準に関する国際比較","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"特別目的事業体の連結会計基準に関する国際比較","subitem_title_language":"ja"},{"subitem_title":"A Comparative Study of the Consolidation Accounting Standards for Special Purpose Entities under U. S. GAAP, IAS/IFRS and Japanese GAAP","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["49"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1489","relation_version_is_last":true,"title":["特別目的事業体の連結会計基準に関する国際比較"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-09T01:50:05.582842+00:00"}