{"created":"2023-05-15T10:11:25.739740+00:00","id":1022,"links":{},"metadata":{"_buckets":{"deposit":"79394c0c-4789-47cc-b0b8-c7bf9bf11f5f"},"_deposit":{"created_by":1,"id":"1022","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1022"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001022","sets":["62:92"]},"author_link":["2194"],"item_8_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Conceptual Framework of Accounting in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"8-9","bibliographicPageEnd":"39","bibliographicPageStart":"33","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿の目的は、台湾における会計概念フレームワークを紹介することである。当該フレームワークの特徴は、｢演繹的な会計基準の設定を目指す概念フレームワークの構成｣、｢財務諸表の質的特徴の体系的な設定｣および｢資産・負債アプローチの採用｣であった。これらの特徴を踏まえ、IASC概念フレームワークとの比較分析、概念フレームワークと個々の会計基準との整合性を考察することが今後の研究課題とされる。","subitem_description_type":"Other"},{"subitem_description":"The objective of this short paper is to describe the conceptual framework of accounting in Taiwan. It's characteristics include a deductive structure for establishment of accounting standards, a list of the qualitative characteristics and the adoption of an assets and liabilities approach\". Future research topics which will follow from this study include a comparison with the IASC conceptual framework and consideration of its consistency with other accounting standards.","subitem_description_type":"Other"}]},"item_8_publisher_10":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"名桜大学"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-4412","subitem_source_identifier_type":"ISSN"}]},"item_8_text_11":{"attribute_name":"公開者別名","attribute_value_mlt":[{"subitem_text_value":"PUBLISHED BY MEIO UNIVERSITY"}]},"item_8_text_15":{"attribute_name":"タイプ","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_16":{"attribute_name":"NIIタイプ","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_8_text_17":{"attribute_name":"DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_8_text_18":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_19":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_8_text_20":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"subitem_text_value":"名桜大学紀要 = THE MEIO UNIVERSITY BULLETIN"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AN10512334"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学経営情報学科"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Nakaoji, Yoko"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"2004-03-29"}]},"item_8_version_type_24":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲尾次, 洋子"}],"nameIdentifiers":[{"nameIdentifier":"2194","nameIdentifierScheme":"WEKO"}]}]},"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":"台湾における会計概念フレームワーク","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾における会計概念フレームワーク"}]},"item_type_id":"8","owner":"1","path":["92"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-02-24"},"publish_date":"2012-02-24","publish_status":"0","recid":"1022","relation_version_is_last":true,"title":["台湾における会計概念フレームワーク"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:19:22.383454+00:00"}