{"created":"2023-06-19T12:16:04.871549+00:00","id":311,"links":{},"metadata":{"_buckets":{"deposit":"1481e5ef-5deb-486d-9c9d-13f2e0c53690"},"_deposit":{"created_by":24,"id":"311","owners":[24],"pid":{"revision_id":0,"type":"depid","value":"311"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00000311","sets":["248:318"]},"author_link":["46"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"52","bibliographicPageEnd":"38","bibliographicPageStart":"29","bibliographic_titles":[{"bibliographic_title":"八戸学院大学紀要"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"会計はインフレーション、金融商品など、新たな対象に直面するごとに、これに対処するツールとしての会計を模索してきた。その過程において、望ましからざる結果を認識せざるを得なくなり、結果として、主観性や恣意性の高い手段を採用するに至った。　市場価値を中心とした客観性の高さは本来時価主義会計の特質であるが、公正価値の特異性は、主観的な価値を内包している点にある。内包された主観性は、未だ客観化されない無形価値を認識する可能性を示唆するとともに、経営者の恣意性を容認する。","subitem_description_type":"Other"}]},"item_10002_select_24":{"attribute_name":"論文種別","attribute_value_mlt":[{"subitem_select_item":"論文"}]},"item_10002_select_25":{"attribute_name":"学部学科","attribute_value_mlt":[{"subitem_select_item":"ビジネス学部ビジネス学科"}]},"item_10002_select_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_select_item":"八戸学院大学"}]},"item_10002_select_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_select_item":"2187-8102"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長谷川, 美千留"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-04-04"}],"displaytype":"simple","filename":"時価主義会計の再検討.pdf","filesize":[{"value":"947.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/311/files/時価主義会計の再検討.pdf"},"version_id":"6abc9fb6-be1b-423d-8ca2-e7f7b7ad848d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"カレントコスト","subitem_subject_scheme":"Other"},{"subitem_subject":"インフレーション会計","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"Current　cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Inflation　accountiong","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Fair Value","subitem_subject_language":"en","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":"時価主義会計の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時価主義会計の再検討"},{"subitem_title":"A Review of the current price accouunting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"24","path":["318"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-04"},"publish_date":"2016-04-04","publish_status":"0","recid":"311","relation_version_is_last":true,"title":["時価主義会計の再検討"],"weko_creator_id":"24","weko_shared_id":-1},"updated":"2023-06-19T12:41:17.090597+00:00"}