{"created":"2023-05-15T10:11:24.421076+00:00","id":997,"links":{},"metadata":{"_buckets":{"deposit":"4175c4c8-fa97-466b-be29-c68701ec0acd"},"_deposit":{"created_by":1,"id":"997","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"997"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00000997","sets":["62:97"]},"author_link":["2166"],"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 Expansion of The Realization Concept in AAA Reports"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"3","bibliographicPageEnd":"83","bibliographicPageStart":"77","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"近年、デリバティブに代表される多様で複雑化した取引および事象の増大によって、「原価・実現アプローチ｣を基軸とする現行の会計理論の限界が露呈している。このような状況の中で、各国の会計基準設定機関によって拡大された実現概念が提唱されている。実現概念を拡大した最初の公式文書としては、アメリカ会計学会(American Accounting Association;AAA)が1957年に公表した『株式会社財務諸表の会計および報告諸基準』がある。本稿は､1957年以降のAAAの2つの報告書を手掛かりにして、多様化・複雑化する会計環境を背景に、実現概念がどのように展開されているかを明らかにしようとするものである。","subitem_description_type":"Other"},{"subitem_description":"Various complicated transactions and events such as the development of the derivative instrument betray the limitations of the historical cost and realization approach. As a result, the realization concept has recently been expanded by accounting standards-setting bodies in individual countries. The first official document which developed the realization concept was \"Accounting and Reporting Standards for Corporate Financial Statements\" issued in 1957 by the American Accounting Association (AAA). This paper describes the direction the realization concept has taken with the two subsequently released reports.","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"}]},"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":"1997-10-01"}]},"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":"2166","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":"AAA報告書における実現概念の展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"AAA報告書における実現概念の展開"}]},"item_type_id":"8","owner":"1","path":["97"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-02-24"},"publish_date":"2012-02-24","publish_status":"0","recid":"997","relation_version_is_last":true,"title":["AAA報告書における実現概念の展開"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:21:24.432962+00:00"}