{"created":"2023-06-19T09:37:13.393228+00:00","id":4613,"links":{},"metadata":{"_buckets":{"deposit":"ce6bb5ad-390a-410e-98c4-f444558c5131"},"_deposit":{"created_by":3,"id":"4613","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4613"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004613","sets":["1:446:468:470"]},"author_link":["6227","6228","6226"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"212","bibliographicPageStart":"199","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"桝岡, 源一郎"}],"nameIdentifiers":[{"nameIdentifier":"6226","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"マスオカ, ゲンイチロウ"}],"nameIdentifiers":[{"nameIdentifier":"6227","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"MASUOKA, Gen'ichiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6228","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"平成13年の商法改正およびその後の会社法の制定にあわせて新たな会計基準「貸借対照表の純資産の部の表示に関する会計基準」が平成17年に発表された。この新基準では,それまでの「資本」に該当しないものが認識されるようになったことから,「資本の部」から「純資産の部」へと変更されるようなったことが説明されている。そこで,昭和24年に公表された「企業会計原則」にまで遡って,「資本の部」に表示される内容の検討と変遷を見直し,新基準でいかなる検討がなされてきたかについて明らかにしてみた。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学商経学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-09-01"}],"displaytype":"detail","filename":"KJ00005088545.pdf","filesize":[{"value":"926.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4613/files/KJ00005088545.pdf"},"version_id":"3d21e32d-a02e-438a-9517-53691da81214"}]},"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":"「資本の部」から「純資産の部」へ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「資本の部」から「純資産の部」へ"},{"subitem_title":"The Change of Disclosure of the \"Stockholders' Equity\" on Balance Sheet","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["470"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-09-01"},"publish_date":"2007-09-01","publish_status":"0","recid":"4613","relation_version_is_last":true,"title":["「資本の部」から「純資産の部」へ"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:36:10.997628+00:00"}