{"created":"2023-05-15T10:11:29.076919+00:00","id":1082,"links":{},"metadata":{"_buckets":{"deposit":"0cc34976-dc58-46ee-9dc4-ba105a2b0689"},"_deposit":{"created_by":1,"id":"1082","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1082"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001082","sets":["62:86"]},"author_link":["2278"],"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":"Convergence with IAS and IFRS in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"14","bibliographicPageEnd":"154","bibliographicPageStart":"147","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿では、台湾における会計基準コンバージェンスの現状と課題を概観した。台湾では、会計研究発展基金会により1990年代後半から国際会計基準へのコンバージェンスを目指して会計基準の改定や新たな公布が盛んに行われてきた。今後、国際会計基準とのコンバージェンスを進める上では、法律および政治環境の整備や会計専門教育の強化が課題とされる。","subitem_description_type":"Other"},{"subitem_description":"This paper reviews the present situation and the general problems associated with the convergence with International Accounting Standards and International Financial Reporting Standards (IAS/IFRS). We find that in Taiwan, the Financial Standards Committee had revised old standards and issued new standards in the late 1990s in order to convergence with IAS/IFRS. Also we find that there are problems associated with the adjustment of the legal and political environment, and with enforcement of accounting education.","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 MElO 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":"名桜大学国際学群"}]},"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":"2009-06-30"}]},"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":"2278","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":"台湾における会計基準コンバージェンスの現状","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾における会計基準コンバージェンスの現状"}]},"item_type_id":"8","owner":"1","path":["86"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-02-27"},"publish_date":"2012-02-27","publish_status":"0","recid":"1082","relation_version_is_last":true,"title":["台湾における会計基準コンバージェンスの現状"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T10:28:12.767959+00:00"}