{"created":"2023-05-15T14:42:04.593139+00:00","id":2194,"links":{},"metadata":{"_buckets":{"deposit":"51ac0e0b-32b3-4d68-bb56-073eb4739119"},"_deposit":{"created_by":3,"id":"2194","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2194"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002194","sets":["14:8:102"]},"author_link":["5918"],"control_number":"2194","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-06","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"76","bibliographicPageStart":"61","bibliographicVolumeNumber":"9","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に関する会計問題\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．わが国における特別目的事業体の連結基準\n　1．支配力基準の導入と特別目的事業体の連結をめぐる議論\n　2．支配力基準の例外として取り扱われる特別目的事業体\n　3．例外規定をみたさない特別目的事業体の連結の取扱い\nⅢ．わが国における特別目的事業体を用いた取引の現状と特別目的事業体の連結基準の見直しに関する動向\n　1．特別目的事業体を用いた取引の現状に関する調査報告\n　2．特別目的事業体を用いた取引の開示例\n　3．特別目的事業体の連結基準の見直しに関する動向\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":[{}]}]},"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_9_61.pdf","filesize":[{"value":"694.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_9_61.pdf","url":"https://ksu.repo.nii.ac.jp/record/2194/files/KMR_9_61.pdf"},"version_id":"c9fca9b5-32e6-4856-abeb-e3f754207b87"}]},"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":"わが国における特別目的事業体の連結会計基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国における特別目的事業体の連結会計基準","subitem_title_language":"ja"},{"subitem_title":"The Consolidation Rules for Special Purpose Entities (SPEs) under the Japanese GAAP","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["102"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2194","relation_version_is_last":true,"title":["わが国における特別目的事業体の連結会計基準"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-01-12T02:26:32.612343+00:00"}