{"created":"2023-06-19T09:46:48.636013+00:00","id":43,"links":{},"metadata":{"_buckets":{"deposit":"d91f2b13-b110-4157-8d91-9bb7afade728"},"_deposit":{"created_by":12,"id":"43","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"43"},"status":"published"},"_oai":{"id":"oai:kyoei.repo.nii.ac.jp:00000043","sets":["6:12"]},"author_link":[],"item_1695195738535":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-0596","subitem_source_identifier_type":"ISSN"}]},"item_1695282651323":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"共栄大学","subitem_publisher_language":"ja"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"79","bibliographicPageStart":"65","bibliographic_titles":[{"bibliographic_title":"共栄大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"米国における無形資産の会計基準について、ARB24号からAPB17号までの会計処理を図示しながらその特徴や背景についての整理をおこなう。条文を詳細に追う作業から、規定が変わることにより資産の認識や測定の方法がどのように変化してきたかを明確にすることを目的としている。これらの規定は、原価主義の枠内での会計処理を求めつつも、広範な容認規定が存在する。ARBのような選択の幅がある規定がどこまでの処理を容認するのか、また、どのような場合に制限をするのかなどを明確にして、現在の無形資産の会計基準を検討する上での基礎とする。今後、無形資産研究を発展させていくための足がかりとして位置付けている。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1183870X","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"林田, 浩","creatorNameLang":"ja"},{"creatorName":"ハヤシダ, ヒロシ","creatorNameLang":"ja-Kana"}]},{"creatorNames":[{"creatorName":"Hayashida, Hiroshi","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-06-27"}],"displaytype":"detail","filename":"KJ00004558307.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004558307.pdf","objectType":"fulltext","url":"https://kyoei.repo.nii.ac.jp/record/43/files/KJ00004558307.pdf"},"version_id":"cbffab6b-ae7d-48f2-8807-13d5cec7c0c2"}]},"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":"米国における無形資産会計の変遷とその背景 : ARB24号からAPB17号における会計処理の整理および検討を目的として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国における無形資産会計の変遷とその背景 : ARB24号からAPB17号における会計処理の整理および検討を目的として","subitem_title_language":"ja"},{"subitem_title":"The transition and the background of Intangible assets accounting in U.S. : It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.","subitem_title_language":"en"}]},"item_type_id":"2","owner":"12","path":["12"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-06-27"},"publish_date":"2016-06-27","publish_status":"0","recid":"43","relation_version_is_last":true,"title":["米国における無形資産会計の変遷とその背景 : ARB24号からAPB17号における会計処理の整理および検討を目的として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-09-29T08:19:02.260644+00:00"}