{"_buckets": {"deposit": "04a452b1-cd36-44d2-a86b-c09ab97c3123"}, "_deposit": {"created_by": 21, "id": "14139", "owners": [21], "pid": {"revision_id": 0, "type": "depid", "value": "14139"}, "status": "published"}, "_oai": {"id": "oai:asahi-u.repo.nii.ac.jp:00014139", "sets": ["496"]}, "author_link": ["16906", "16907", "4143", "8838"], "item_10002_biblio_info_77": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2023-03-31", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "45", "bibliographicPageStart": "25", "bibliographicVolumeNumber": "37", "bibliographic_titles": [{"bibliographic_title": "朝日大学経営論集"}, {"bibliographic_title": "Asahi Business Review", "bibliographic_titleLang": "en"}]}]}, "item_10002_description_80": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "繰延税金資産については、米国、IFRS、日本の税効果会計基準が、それぞれ独自の規制を設けている。本稿は、これらを鳥瞰、比較して3基準の繰延税金資産規制の異同を探った上で、日本基準における繰延税金資産規制の問題点と改善の方向を提示したものである。3基準の比較からは、わが国の繰延税金資産規制が、他の2基準と比べ、回収可能性の判断の過程に5分類判断を組み込んでいるという点で優位性を有しているが、注記の側面で一歩遅れているとの結果が導かれた。これにもとづき、日本基準について、米国基準およびIFRSと同等の注記規定が整備された場合には、当該2基準よりも有用性の高いものとなる可能性があることを示唆した。", "subitem_description_type": "Abstract"}]}, "item_10002_full_name_75": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "16907", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "OZAWA, KUNIHIRO"}]}, {"nameIdentifiers": [{"nameIdentifier": "8838", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "KOBATAKE, SHINJI"}]}]}, "item_10002_heading_98": {"attribute_name": "見出し", "attribute_value_mlt": [{"subitem_heading_banner_headline": "論文", "subitem_heading_language": "ja"}, {"subitem_heading_banner_headline": "ARTICLES", "subitem_heading_language": "en"}]}, "item_10002_radio_89": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_radio_item": "application/pdf"}]}, "item_10002_select_90": {"attribute_name": "情報源", "attribute_value_mlt": [{"subitem_select_item": "手入力"}]}, "item_10002_source_id_82": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "0913-3712", "subitem_source_identifier_type": "ISSN"}]}, "item_10002_source_id_84": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN10012342", "subitem_source_identifier_type": "NCID"}]}, "item_10002_textarea_76": {"attribute_name": "所属", "attribute_value_mlt": [{"subitem_textarea_value": "朝日大学大学院経営学研究科修士課程2年"}, {"subitem_textarea_value": "朝日大学経営学部経営学科教授"}]}, "item_10002_textarea_78": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_textarea_value": "朝日大学経営学会"}]}, "item_10002_version_type_95": {"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": "小澤, 洲皓"}], "nameIdentifiers": [{"nameIdentifier": "16906", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "小畠, 信史"}], "nameIdentifiers": [{"nameIdentifier": "4143", "nameIdentifierScheme": "WEKO"}, {"nameIdentifier": "9000336042413", "nameIdentifierScheme": "CiNii ID", "nameIdentifierURI": "http://ci.nii.ac.jp/nrid/9000336042413"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2023-04-05"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "keiron37_2545_2023.pdf", "filesize": [{"value": "614.0 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_11", "mimetype": "application/pdf", "size": 614000.0, "url": {"label": "keiron37_2545_2023", "url": "https://asahi-u.repo.nii.ac.jp/record/14139/files/keiron37_2545_2023.pdf"}, "version_id": "fb89be16-5aad-40d3-a139-5583cdf4298e"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "繰延税金資産", "subitem_subject_scheme": "Other"}, {"subitem_subject": "回収可能性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "5分類判断", "subitem_subject_scheme": "Other"}, {"subitem_subject": "注記", "subitem_subject_scheme": "Other"}, {"subitem_subject": "国際水準", "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": "繰延税金資産規制に関する一考察 : 米国基準、IFRS、日本基準を比較して", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "繰延税金資産規制に関する一考察 : 米国基準、IFRS、日本基準を比較して"}, {"subitem_title": "A Study on Regulations for Deferred Tax Assets Comparing USGAAP, IFRS, and JGAAP", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "21", "path": ["496"], "permalink_uri": "https://asahi-u.repo.nii.ac.jp/records/14139", "pubdate": {"attribute_name": "公開日", "attribute_value": "2023-04-05"}, "publish_date": "2023-04-05", "publish_status": "0", "recid": "14139", "relation": {}, "relation_version_is_last": true, "title": ["繰延税金資産規制に関する一考察 : 米国基準、IFRS、日本基準を比較して"], "weko_shared_id": -1}