{"created":"2023-05-15T09:31:00.460033+00:00","id":15,"links":{},"metadata":{"_buckets":{"deposit":"1b6e479a-7f5d-42d1-84eb-9378c067baff"},"_deposit":{"created_by":3,"id":"15","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"15"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000015","sets":["1:6:7"]},"author_link":["6","5"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"37","bibliographicPageStart":"23","bibliographicVolumeNumber":"創刊号","bibliographic_titles":[{"bibliographic_title":"京都創成大学紀要"},{"bibliographic_title":"Kyoto Sosei University review","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"ゼネコン,不動産,商社等が所有する大幅な含み損を抱えた販売用不動産等の強制評価減が,2000年(平成12年)3月期から1年前倒しで実施された。この背景には,グローバル・スタンダードであるIASや米国基準が提唱する時価主義の影響力も確かに大きいが,直接的にはバブル経済崩壊後の地価暴落に伴う販売用不動産等の「時価」の著しい下落に起因する突然の倒産や債権放棄要請が相次いだことに対する日本公認会計士協会の厳格な監査方針があった。換言すれば,日本公認会計士協会がゼネコン等に対する不十分な監査への批判に対応して,現行取得原価主義会計の枠内で,改めて棚卸資産である販売用不動産等の評価損の計上を厳格に要請したのである。本稿では,2000年(平成12年)3月期の決算数値から上記業界の販売用不動産等の強制評価減による影響を分析するとともに,現状の不動産評価及び会計処理方法の問題点と課題を考察している。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00000054156","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806827","subitem_source_identifier_type":"NCID"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"京都創成大学"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"〓"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"寿山, 泰二"},{"creatorName":"スヤマ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"5","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Suyama, Y.","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6","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":"2017-05-12"}],"displaytype":"detail","filename":"KJ00000054156.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00000054156.pdf","url":"https://fukuchiyama.repo.nii.ac.jp/record/15/files/KJ00000054156.pdf"},"version_id":"841fefa2-b54c-40cb-9268-ba0348af40bb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"販売用不動産等","subitem_subject_scheme":"Other"},{"subitem_subject":"強制評価減","subitem_subject_scheme":"Other"},{"subitem_subject":"ゼネコン","subitem_subject_scheme":"Other"},{"subitem_subject":"債務免除","subitem_subject_scheme":"Other"},{"subitem_subject":"正味実現可能価額","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":"<論文>不動産時価会計(1) : 販売用不動産等の強制評価減","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<論文>不動産時価会計(1) : 販売用不動産等の強制評価減"},{"subitem_title":"<Article>Accounting for Property (1) : Write down of Property held for Sale","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["7"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"15","relation_version_is_last":true,"title":["<論文>不動産時価会計(1) : 販売用不動産等の強制評価減"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T12:32:52.391635+00:00"}