{"created":"2023-05-15T09:31:03.812471+00:00","id":82,"links":{},"metadata":{"_buckets":{"deposit":"193336f8-186b-4cbb-a3ec-ebc88008bf8c"},"_deposit":{"created_by":3,"id":"82","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"82"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000082","sets":["1:6:11"]},"author_link":["71","72"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"78","bibliographicPageStart":"65","bibliographicVolumeNumber":"5","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":"我が国において,平成14年8月に「固定資産の減損に係る会計基準」,平成15年10月に「固定資産の減損に係る会計基準の適用指針」が公表され,平成16年3月期決算から減損会計の早期適用が可能となった。減損会計の強制適用は,2年先の平成18年3月期決算からではあるが,各企業に及ぼす影響は計り知れないほど大きい。減損会計の現実的な運用指針である「適用指針」から最も大きな論点となった「資産のグルーピング」に絞り,適正な減損処理を実施するための今後の課題を検討する。さらには,平成16年3月期決算から早期適用に踏み切ったゼネコン各企業の減損処理の比較分析に加え,将来的な経営戦略をも考察している。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"9","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004184445","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","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_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kyoto Sosei University"}]},"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":"71","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Suyama, Y.","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"72","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":"KJ00004184445.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004184445.pdf","url":"https://fukuchiyama.repo.nii.ac.jp/record/82/files/KJ00004184445.pdf"},"version_id":"2aacf99f-e078-4143-a344-fbfb4830b1ff"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"適用指針","subitem_subject_scheme":"Other"},{"subitem_subject":"資産のグルーピング","subitem_subject_scheme":"Other"},{"subitem_subject":"相互補完性","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":"不動産時価会計(3) : 減損会計の実施","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不動産時価会計(3) : 減損会計の実施"},{"subitem_title":"Accounting for Property (3) : Start of Impairment Loss","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"82","relation_version_is_last":true,"title":["不動産時価会計(3) : 減損会計の実施"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T12:27:06.988967+00:00"}