{"created":"2023-05-15T14:20:21.229842+00:00","id":382,"links":{},"metadata":{"_buckets":{"deposit":"ad114397-8306-4e3e-b8d7-41f8f05315c4"},"_deposit":{"created_by":15,"id":"382","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"382"},"status":"published"},"_oai":{"id":"oai:glim-re.repo.nii.ac.jp:00000382","sets":["1253:1361:16:588"]},"author_link":["35728","35729"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-08","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"138","bibliographicPageStart":"117","bibliographicVolumeNumber":"35","bibliographic_titles":[{"bibliographic_title":"學習院大學經濟論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The journal of Faculty of Economics, Gakushuin University","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は「資産の減損と簿価修正一切り下げにみられる配分と再評価一」というタイトルの論文集において，第一章に相当するものである。今後，このテーマに関する一連の論孜を逐次掲載する予定となっている。　本稿のねらいは，今後しばらく一貫して長期金銭債権の不良化をめぐる会計問題を取り扱うのはなぜか，その理由を明示することにある。典型的な金融資産とくらべたとき，特異な性質を有する長期金銭債権，なかでもその不良化（あるいは減損）というきわめて狭い分野について考察を進めていくことで，どのような問題がみえてくるのか，採り上げたテーマの拡がり（普遍的な性質）に論及していきたい。","subitem_description_type":"Abstract"}]},"item_10002_identifier_29":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/10959/474"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"学習院大学経済学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00038827","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"00163953","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"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":"米山, 正樹","creatorNameLang":"ja"},{"creatorName":"ヨネヤマ, マサキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"35728","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Yoneyama, Masaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"35729","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":"2012-03-15"}],"displaytype":"detail","filename":"keizai_35_2_117_138.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai_35_2_117_138.pdf","objectType":"fulltext","url":"https://glim-re.repo.nii.ac.jp/record/382/files/keizai_35_2_117_138.pdf"},"version_id":"9ef583f6-28be-4817-839f-a50d8edde495"}]},"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":"資産の減損と簿価修正 : 問題の所在","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資産の減損と簿価修正 : 問題の所在","subitem_title_language":"ja"},{"subitem_title":"シサン ノ ゲンソン ト ボカ シュウセイ モンダイ ノ ショザイ","subitem_title_language":"ja-Kana"},{"subitem_title":"Asset Impairments and Writedowns","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"15","path":["588"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-03-15"},"publish_date":"2012-03-15","publish_status":"0","recid":"382","relation_version_is_last":true,"title":["資産の減損と簿価修正 : 問題の所在"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-08-09T03:28:35.154347+00:00"}