{"created":"2023-05-15T10:11:39.097247+00:00","id":1240,"links":{},"metadata":{"_buckets":{"deposit":"1dd85b1d-2630-4ab9-b8ec-aa6659cdaab7"},"_deposit":{"created_by":1,"id":"1240","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1240"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001240","sets":["62:82"]},"author_link":["2721"],"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 Challenges of Adopting International Financial Reporting Standards : A Study Based on a Questionnaire Survey of Public Companies in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"18","bibliographicPageEnd":"123","bibliographicPageStart":"109","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は,企業活動のグローバル化に伴い,各国及び地域において国際財務報告基準(IFRS)の導入が進められている状況を鑑み,日本に先行してアドプションによるIFRSの導入を決定した台湾を取り上げ,IFRS導入の課題について考察した。台湾公開企業へのアンケートにより明らかになったIFRS導入の主な課題は,IFRSを熟知した会計担当者の不足,IFRSの訓練教材及びカリキュラムの不足であった。日本においては,IFRS導入国及び地域の適用事例を参考することによって,IFRS導入に対する投資のベネフィットを高めることが可能となる。","subitem_description_type":"Other"},{"subitem_description":"With the globalization of corporate activities, Taiwan has promoted the domestic introduction of lnternational Financial Reporting Standards. In this study, we discuss several issues concerning the IFRS implementation in Taiwan. The main challenges have been the lack accounting personnel who are familiar with the IFRS, together with the lack of training materials and a curriculum. We conclude that reference to this case study can increase the benefits of investment in an IFRS implementation in Japan.","subitem_description_type":"Other"}]},"item_8_description_9":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","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":"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":"2013-03"}]},"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲尾次, 洋子"}],"nameIdentifiers":[{"nameIdentifier":"2721","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":"2020-12-03"}],"displaytype":"detail","filename":"No18p109.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No18p109.pdf","url":"https://meio-u.repo.nii.ac.jp/record/1240/files/No18p109.pdf"},"version_id":"4b54940b-9762-49cc-9d78-a1501f791684"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国際財務報告基準","subitem_subject_scheme":"Other"},{"subitem_subject":"台湾","subitem_subject_scheme":"Other"},{"subitem_subject":"日本","subitem_subject_scheme":"Other"},{"subitem_subject":"アドプション","subitem_subject_scheme":"Other"},{"subitem_subject":"International Financial Reporting Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"Taiwan","subitem_subject_scheme":"Other"},{"subitem_subject":"Japan","subitem_subject_scheme":"Other"},{"subitem_subject":"Adoption","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":"国際財務報告基準導入の課題 : 台湾公開企業へのアンケート調査を手がかりに","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際財務報告基準導入の課題 : 台湾公開企業へのアンケート調査を手がかりに"}]},"item_type_id":"8","owner":"1","path":["82"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-06-25"},"publish_date":"2014-06-25","publish_status":"0","recid":"1240","relation_version_is_last":true,"title":["国際財務報告基準導入の課題 : 台湾公開企業へのアンケート調査を手がかりに"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T10:25:10.898860+00:00"}