{"created":"2023-06-23T12:34:18.609281+00:00","id":3004,"links":{},"metadata":{"_buckets":{"deposit":"b622fb0a-6af5-4235-9f86-6d932e652637"},"_deposit":{"created_by":3,"id":"3004","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3004"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00003004","sets":["1:282"]},"author_link":["3138","3139"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"87","bibliographicPageStart":"71","bibliographicVolumeNumber":"29","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":"　GHQ/SCAP「指示文書」における損益計算書は，当期業績主義と呼ばれる利益概念を採用していた。本稿では「指示文書」とAIAの会計原則との比較を試みた。また，「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を行った。","subitem_description_type":"Abstract"},{"subitem_description":"　 The income statement in the “Instructional Documentations” of the GHQ/SCAP (Records of General Headquarters Supreme Commander for the Allied Powers) adopted a profit concept called “Current operating performance theory.”\n　 This paper compares the “Instructional Documentations” to “A Statement of Accounting Principles (AIA).”\n　 I compared the “Instructional Documentations” with the document which a Japanese company submitted to the ESS (the Economic and Scientific Section of the GHQ/SCAP).","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00002986","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"9152539","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":"3138","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hitomi, Yamada","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3139","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":"2017-07-11"}],"displaytype":"detail","filename":"29_71.pdf","filesize":[{"value":"438.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"山田ひとみ_GHQ/SCAP「指示文書」における当期業績主義損益計算書（下）_聖学院大学論叢29-2","url":"https://serve.repo.nii.ac.jp/record/3004/files/29_71.pdf"},"version_id":"7ab96a45-e3c4-4fad-bdaa-ae856e4aff06"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"インストラクション","subitem_subject_scheme":"Other"},{"subitem_subject":"連合国軍総司令部","subitem_subject_scheme":"Other"},{"subitem_subject":"当期業績主義","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"鐘淵紡績株式会社","subitem_subject_scheme":"Other"},{"subitem_subject":"Instructions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"GHQ/SCAP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Current operating performance theory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Profit and Loss Statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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」における当期業績主義損益計算書（下）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAP「指示文書」における当期業績主義損益計算書（下）"},{"subitem_title":"“Current Operating Performance” Type of Income Statement in the “Instructional Documentations” of the GHQ/SCAP (Part II)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["282"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-11"},"publish_date":"2017-07-11","publish_status":"0","recid":"3004","relation_version_is_last":true,"title":["GHQ/SCAP「指示文書」における当期業績主義損益計算書（下）"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:16:48.814843+00:00"}