{"created":"2023-07-25T10:08:46.237473+00:00","id":210,"links":{},"metadata":{"_buckets":{"deposit":"f7cf1ade-d98f-42c8-a3d0-74e780fdbec8"},"_deposit":{"created_by":5,"id":"210","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"210"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000210","sets":["7:15"]},"author_link":["193","192"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"81","bibliographicPageStart":"53","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2010, vol.9, no.2, p.53-81"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2010, vol.9, no.2, p.53-81","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では、米国財務会計基準審議会（FASB）と国際会計基準審議会（IASB）が、2010年8月に共同で公表した公開草案「リース」の規定について、2009年3月に公表した討議資料との対比を中心として、主にレシーの会計上の主要問題に焦点をあててその内容を分析し、そこに含まれる問題点を論じる。現行リース会計基準がリスク・経済価値に基づく会計モデルに対して、新しい基準案は現行の概念フレームワークにしたがう使用権会計モデルであって、従来までオペレーティング・リースに分類されオフバランスであったリース契約に関する資産負債が、使用権モデルの採用によってオンバランス化されることになり、財務諸表の比較可能性が高まることが期待されている。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学ビジネス情報学部"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110008003172","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石井, 明"},{"creatorName":"イシイ, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"192","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, Akira","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"193","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":"2023-02-03"}],"displaytype":"detail","filename":"729-09(2)-053.pdf","filesize":[{"value":"854.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-09(2)-053","url":"https://jobu.repo.nii.ac.jp/record/210/files/729-09(2)-053.pdf"},"version_id":"48a51c14-d043-4d96-b84f-1569bbae3dca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"使用権モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"全資産モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"未履行契約モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"ファイナンス・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"オペレーティング・リース オプション","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク・経済価値アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"資本化回避行動","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","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":"FASB/IASB公開草案「リース」の考察(1) : レシーの使用権会計モデルに焦点をあてて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"FASB/IASB公開草案「リース」の考察(1) : レシーの使用権会計モデルに焦点をあてて"},{"subitem_title":"Research on Exposure Draft \"Leases\" Issued by FASB and IASB (No.1) : Focus on the Right-To-Use Accounting Model for Lessees","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-03"},"publish_date":"2023-02-03","publish_status":"0","recid":"210","relation_version_is_last":true,"title":["FASB/IASB公開草案「リース」の考察(1) : レシーの使用権会計モデルに焦点をあてて"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:13:11.369321+00:00"}