{"created":"2023-05-15T14:42:03.690547+00:00","id":2173,"links":{},"metadata":{"_buckets":{"deposit":"eb792afb-e767-4892-abb9-61ce08a892f1"},"_deposit":{"created_by":3,"id":"2173","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2173"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002173","sets":["14:8:100"]},"author_link":["5918"],"control_number":"2173","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-06","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"82","bibliographicPageStart":"67","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"はじめに\nⅠ．特別目的事業体の連結をめぐる会計問題\n　1．特別目的事業体の役割\n　2．特別目的事業体の連結問題\nⅡ．国際会計基準における特別目的事業体の連結基準\n　1．解釈指針書SIC第12号「連結―特別目的事業体」の公表に至る経緯\n　2．解釈指針書SIC第12号「連結―特別目的事業体」の考え方\n　3．資産の認識中止と特別目的事業体の連結とのコンフリクト\nⅢ．特別目的事業体の連結基準の改訂をめぐる議論\n　1．支配概念の再検討\n　2．特別目的事業体の連結に関する暫定的合意\nⅣ．特別目的事業体の連結に関するディスクロージャー\n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":"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":"KMR_7_67.pdf","filesize":[{"value":"866.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_7_67.pdf","url":"https://ksu.repo.nii.ac.jp/record/2173/files/KMR_7_67.pdf"},"version_id":"ef72cafe-b6e9-4efb-8330-0d7450328c0b"}]},"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":"国際会計基準における特別目的事業体の連結基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際会計基準における特別目的事業体の連結基準","subitem_title_language":"ja"},{"subitem_title":"The Consolidated Financial Accounting Standards for Special Purpose Entities under the International Financial Reporting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["100"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2173","relation_version_is_last":true,"title":["国際会計基準における特別目的事業体の連結基準"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-01-15T03:20:08.519892+00:00"}