WEKO3
アイテム
{"_buckets": {"deposit": "fb013a89-9e88-49eb-af22-6af0aa2e7006"}, "_deposit": {"created_by": 3, "id": "860", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "860"}, "status": "published"}, "_oai": {"id": "oai:serve.repo.nii.ac.jp:00000860", "sets": ["169"]}, "author_link": ["920"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2015-03", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "第2号", "bibliographicPageEnd": "99", "bibliographicPageStart": "85", "bibliographicVolumeNumber": "第27巻", "bibliographic_titles": [{"bibliographic_title": "聖学院大学論叢"}, {"bibliographic_title": "The Journal of Seigakuin University", "bibliographic_titleLang": "en"}]}]}, "item_10002_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "1949(昭和24)年公表の「企業会計原則」における[剰余金処分計算書]に焦点を当てGHQ/SCAP「指示文書」の影響の有無を検討した。その結果,次の2点において,GHQ/SCAP「指示文書」の影響を確認する事ができた。第1は「剰余金処分計算書」という名称において,第2は財務諸表の体系における「剰余金処分計算書」の位置付けにおいてである。", "subitem_description_type": "Abstract"}, {"subitem_description": "I focused on the “Statement of appropriation of unappropriated retained earnings” in “Business accounting principles” of 1949 (Showa Era 24) and the question of whether or not it influenced the GHQ/SCAP “Instructional documentations”. As a result, I was able to check two points in my confirmation of the influence of the GHQ/SCAP “Instructional documentations” on Japanese corporate accounting. The first point concerned the name “Statement of appropriation of unappropriated retained earnings” and the second point concerned the positioning of this “Statement of appropriation of unappropriated retained earnings” in the system financial statements.", "subitem_description_type": "Abstract"}]}, "item_10002_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.15052/00000854", "subitem_identifier_reg_type": "JaLC"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "0915-2539", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "山田, ひとみ"}, {"creatorName": "ヤマダ, ヒトミ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "920", "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": "2016-11-25"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "4805.pdf", "filesize": [{"value": "1.0 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_11", "mimetype": "application/pdf", "size": 1000000.0, "url": {"label": "山田ひとみ_GHQ SCAP「指示文書」が日本の会計基準に与えた影響_聖学院大学論叢27_2.pdf", "url": "https://serve.repo.nii.ac.jp/record/860/files/4805.pdf"}, "version_id": "c4fcdb0e-07d6-4e13-8e9f-08e120bb03db"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "企業会計原則", "subitem_subject_scheme": "Other"}, {"subitem_subject": "インストラクション", "subitem_subject_scheme": "Other"}, {"subitem_subject": "指示文書", "subitem_subject_scheme": "Other"}, {"subitem_subject": "蓄積未処分利益処分案", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Business accounting principles", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "“Instructions”", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "“Instructional Documentations”", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "“Plan for Disposition of Accumulated Undivided Profits”", "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": "GHQ/SCAP「指示文書」が日本の会計基準に与えた影響:「蓄積未処分利益処分案」の分析をとおして", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "GHQ/SCAP「指示文書」が日本の会計基準に与えた影響:「蓄積未処分利益処分案」の分析をとおして"}, {"subitem_title": "The Influence of “Instructional Documentations” of the GHQ/SCAP on Japanese Corporate Accounting through the Analysis of the “Plan for Disposition of Accumulated Undivided Profits”", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "3", "path": ["169"], "permalink_uri": "https://doi.org/10.15052/00000854", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-11-25"}, "publish_date": "2016-11-25", "publish_status": "0", "recid": "860", "relation": {}, "relation_version_is_last": true, "title": ["GHQ/SCAP「指示文書」が日本の会計基準に与えた影響:「蓄積未処分利益処分案」の分析をとおして"], "weko_shared_id": 3}
GHQ/SCAP「指示文書」が日本の会計基準に与えた影響:「蓄積未処分利益処分案」の分析をとおして
https://doi.org/10.15052/00000854
https://doi.org/10.15052/00000854be3cc9b1-f1ca-4842-80eb-3bf96ae84657
名前 / ファイル | ライセンス | アクション |
---|---|---|
山田ひとみ_GHQ SCAP「指示文書」が日本の会計基準に与えた影響_聖学院大学論叢27_2.pdf (1.0 MB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-11-25 | |||||
タイトル | ||||||
タイトル | GHQ/SCAP「指示文書」が日本の会計基準に与えた影響:「蓄積未処分利益処分案」の分析をとおして | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Influence of “Instructional Documentations” of the GHQ/SCAP on Japanese Corporate Accounting through the Analysis of the “Plan for Disposition of Accumulated Undivided Profits” | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業会計原則 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | インストラクション | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 指示文書 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 蓄積未処分利益処分案 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Business accounting principles | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | “Instructions” | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | “Instructional Documentations” | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | “Plan for Disposition of Accumulated Undivided Profits” | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.15052/00000854 | |||||
ID登録タイプ | JaLC | |||||
著者 |
山田, ひとみ
× 山田, ひとみ |
|||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 1949(昭和24)年公表の「企業会計原則」における[剰余金処分計算書]に焦点を当てGHQ/SCAP「指示文書」の影響の有無を検討した。その結果,次の2点において,GHQ/SCAP「指示文書」の影響を確認する事ができた。第1は「剰余金処分計算書」という名称において,第2は財務諸表の体系における「剰余金処分計算書」の位置付けにおいてである。 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | I focused on the “Statement of appropriation of unappropriated retained earnings” in “Business accounting principles” of 1949 (Showa Era 24) and the question of whether or not it influenced the GHQ/SCAP “Instructional documentations”. As a result, I was able to check two points in my confirmation of the influence of the GHQ/SCAP “Instructional documentations” on Japanese corporate accounting. The first point concerned the name “Statement of appropriation of unappropriated retained earnings” and the second point concerned the positioning of this “Statement of appropriation of unappropriated retained earnings” in the system financial statements. | |||||
書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 第27巻, 号 第2号, p. 85-99, 発行日 2015-03 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0915-2539 |