{"created":"2023-06-19T10:27:26.951102+00:00","id":83,"links":{},"metadata":{"_buckets":{"deposit":"a1455d71-8d46-48d2-af60-ac3bbb32c7f5"},"_deposit":{"created_by":16,"id":"83","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"83"},"status":"published"},"_oai":{"id":"oai:tama.repo.nii.ac.jp:00000083","sets":["1:7:17"]},"author_link":["157","158"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"78","bibliographicPageStart":"69","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"経営・情報研究　多摩大学研究紀要"},{"bibliographic_title":"Tama University Journal of Management and Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　貸方の負債側をどのように捉えるかということは、デリバティブ会計を検討していく上で重要な問題である。そこで本稿では、デリバティブ会計における負債を検討していく上での基本的方向性というものを、会計構造的見地および会計測定的見地から、「＋／＋−型」という新たな概念を導入することで明らかにしたい。\n","subitem_description_type":"Abstract"},{"subitem_description":"The purpose of this study is to discuss the issues related to derivative liabilities.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"多摩大学経営情報学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11140277","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13429507","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田口,  聡志"},{"creatorName":"タグチ, サトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"157","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Taguchi,  satoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"158","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":"2020-07-15"}],"displaytype":"detail","filename":"200500900060.pdf","filesize":[{"value":"45.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"200500900060","url":"https://tama.repo.nii.ac.jp/record/83/files/200500900060.pdf"},"version_id":"02d1f233-7693-47ba-b26d-0dffaf81b338"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"デリバティブ負債","subitem_subject_scheme":"Other"},{"subitem_subject":"マイナスの資産","subitem_subject_scheme":"Other"},{"subitem_subject":"調達源泉","subitem_subject_scheme":"Other"},{"subitem_subject":"「＋／−型」","subitem_subject_scheme":"Other"},{"subitem_subject":"「＋／＋型」","subitem_subject_scheme":"Other"},{"subitem_subject":"「＋／＋−型","subitem_subject_scheme":"Other"},{"subitem_subject":"オプション型デリバティブ","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":"企業会計における負債概念 : デリバティブ負債の会計的理解を巡って","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業会計における負債概念 : デリバティブ負債の会計的理解を巡って"},{"subitem_title":"A Study on Liabilities","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"16","path":["17"],"pubdate":{"attribute_name":"公開日","attribute_value":"2005-03-01"},"publish_date":"2005-03-01","publish_status":"0","recid":"83","relation_version_is_last":true,"title":["企業会計における負債概念 : デリバティブ負債の会計的理解を巡って"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2023-06-19T10:45:36.916115+00:00"}