{"created":"2023-05-15T09:31:01.168403+00:00","id":31,"links":{},"metadata":{"_buckets":{"deposit":"44c228a1-0fcb-4143-873f-8a1a86e83f8a"},"_deposit":{"created_by":3,"id":"31","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"31"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000031","sets":["1:6:8"]},"author_link":["20","19"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"52","bibliographicPageStart":"35","bibliographicVolumeNumber":"2","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":"流動資産に計上している販売用不動産等が抱える含み損は,2001年3月期から損失処理をしなければならなくなった。いわゆる,販売用不動産等の強制評価減である。適用前年度(2000年3月期)決算において,ゼネコン,不動産,商社等の各企業では,販売用不動産等を固定資産に振り替え,保有目的変更という名目で損失発生を回避する動きが多々見られた。このような会計処理は,企業の恣意性によって,すでに健全な財務諸表ではなくなっている。「減損会計」は,こうした企業の恣意性に関係なく,固定資産に振り替えられた販売用不動産等だけでなく,事業用固定資産においても,含み損処理を強制的に行い,投資家保護の観点から極めて健全な財務諸表を開示するものである。本稿は,我が国においても今後導入されるであろう「減損会計」について,国際比較検討を行い,問題点並びにあるべき方向性を考察している。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00000054140","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":"19","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Suyama, Y.","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"20","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":"KJ00000054140.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00000054140.pdf","url":"https://fukuchiyama.repo.nii.ac.jp/record/31/files/KJ00000054140.pdf"},"version_id":"16a4cf18-ddb7-4a99-81ce-ae4a825dcaca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"減損","subitem_subject_scheme":"Other"},{"subitem_subject":"正味売却価格","subitem_subject_scheme":"Other"},{"subitem_subject":"使用価値","subitem_subject_scheme":"Other"},{"subitem_subject":"将来キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","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(2) : 減損会計の適用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<論文>不動産時価会計(2) : 減損会計の適用"},{"subitem_title":"<Article>Accounting for Property(2) : Recognition of Impairment Loss","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["8"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"31","relation_version_is_last":true,"title":["<論文>不動産時価会計(2) : 減損会計の適用"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T12:31:30.897203+00:00"}