{"created":"2023-07-25T10:08:48.665856+00:00","id":256,"links":{},"metadata":{"_buckets":{"deposit":"ceab2252-a8d0-4879-aa55-0169f752be89"},"_deposit":{"created_by":5,"id":"256","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"256"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000256","sets":["7:15","8:19"]},"author_link":["252","251"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2022, 21"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2022, 21, p.1-13","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近時、IFRSの任意適用が拡大している。しかし、大企業(上場企業)の単体財務諸表と\n中小企業(非上場企業)の財務諸表には、引き続き日本基準が適用されている。会社数をみても、中小企業約380万社に対して、大企業は約1万社である。したがって、IFRSの任意適用が拡大しているこのタイミングで、日本基準、その中でも中小企業の会計基準について考察することは、意義があるのではないか。\nそこで、本稿においては、国際的な会計基準との関係に留意しながら整備が進められ、\nすでに同等という評価を得ている日本基準に連動して改正されている「中小企業の会計に関する指針」(以下、「中小指針」という)を手がかりにして、中小企業の会計基準について考察する。そして、「中小指針」はあるべき中小企業の会計基準になり得るか、なり得るとすれば今後必要な要件は何かの導出を試み、まとめに代える。\n","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 2188-5257","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"安藤, 鋭也"},{"creatorName":"アンドウ, エツヤ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"251","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ANDO, Etsuya","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"252","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":"2023-02-04"}],"displaytype":"detail","filename":"525-21-001.pdf","filesize":[{"value":"925.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"525-21-001","url":"https://jobu.repo.nii.ac.jp/record/256/files/525-21-001.pdf"},"version_id":"e3714802-46db-4076-bde8-d68f33c9ac88"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計基準の高品質化","subitem_subject_scheme":"Other"},{"subitem_subject":"理念は同じで簡素化された会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"保守主義の原則","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":"中小企業の会計基準に関する一考察 －「中小企業の会計に関する指針」を手がかりにして－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業の会計基準に関する一考察 －「中小企業の会計に関する指針」を手がかりにして－"},{"subitem_title":"A study on Accounting Standards for Small and Medium-sized Entities. -Based on “Guidelines on Accounting for SMEs”-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15","19"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"256","relation_version_is_last":true,"title":["中小企業の会計基準に関する一考察 －「中小企業の会計に関する指針」を手がかりにして－"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:10:17.700600+00:00"}