{"created":"2023-05-15T11:01:59.181698+00:00","id":730,"links":{},"metadata":{"_buckets":{"deposit":"940465fb-7176-4d77-bd2c-256483625f1d"},"_deposit":{"created_by":3,"id":"730","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"730"},"status":"published"},"_oai":{"id":"oai:shohoku.repo.nii.ac.jp:00000730","sets":["121:116"]},"author_link":["1842","1843"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32","bibliographicPageEnd":"105","bibliographicPageStart":"95","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論は,国際会計基準第16 号(IAS16)「有形固定資産」第41 項の規定について考察するものである。同41項の規定は,利益剰余金に振り替えられる金額は,資産の再評価後の帳簿価額に基づく減価償却と当初の取得原価に基づく減価償却との差額であるとのみ規定している。同項の規定は,再評価が1 度だけの場合には特段の問題を生じないものの,2 度以上再評価が実施された場合には,同項の規定は利益測定の基礎の改訂を反映しない結果を招く。同項は2 度以上の再評価を想定しておらず,2 度以上の再評価が実施された場合に対応する規定に組み直す必要性がある。有形固定資産の再評価が当該資産に関する透明性の高い報告を行うことを重要な目的の一つとしていると考える場合,同項の規定による処理を施せばその目的を達成できない可能性がある。本論は有形固定資産に関する透明性の高い報告を行うという目的を達成するために,同項の規定を改めることを提案する。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This paper discusses a rule of paragraph 41 of International Accounting Standard (IAS 16), Property, Plant, and Equipment (PPEs). A rule of paragraph 41 of IAS 16 is appropriate when a procedure of revaluation is implemented once only, but when procedures of revaluation of PPEs are implemented more than once, this rule is inappropriate. A rule of paragraph 41 is not assumed in case revaluations are implemented more than once, so this rule needs to be amended to a rule that is assumed in case revaluations are implemented more than once. If one of purposes of revaluations is to implement transparent report about PPEs, when a procedure based a rule of paragraph 41 is conducted, this purpose is failed to meet. This paper proposes a revision of a rule of paragraph 41 of IAS 16 to meet this purpose.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007972619","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00116727","subitem_source_identifier_type":"NCID"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"湘北短期大学総合ビジネス学科"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"コクサイ カイケイ キジュン ダイ16ゴウ ユウケイ コテイシサン ダイ41コウ ノ キテイ ニ カンスル イチ コウサツ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大塚, 良治"},{"creatorName":"オオツカ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"OTSUKA, Ryoji","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-08"}],"displaytype":"detail","filename":"KJ00007972619.pdf","filesize":[{"value":"432.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007972619.pdf","url":"https://shohoku.repo.nii.ac.jp/record/730/files/KJ00007972619.pdf"},"version_id":"ebc1f541-5e41-41c7-96da-abae47c2abdf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"第41項","subitem_subject_scheme":"Other"},{"subitem_subject":"再評価剰余金","subitem_subject_scheme":"Other"},{"subitem_subject":"利益剰余金","subitem_subject_scheme":"Other"},{"subitem_subject":"paragraph 41","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"revaluation surplus","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"earned surplus","subitem_subject_language":"en","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":"国際会計基準第16号「有形固定資産」第41項の規定に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際会計基準第16号「有形固定資産」第41項の規定に関する一考察"},{"subitem_title":"A Study of a Rule of Paragraph 41 of International Accounting Standard 16","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["116"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-08"},"publish_date":"2016-11-08","publish_status":"0","recid":"730","relation_version_is_last":true,"title":["国際会計基準第16号「有形固定資産」第41項の規定に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T11:18:58.914498+00:00"}