{"created":"2023-06-23T12:34:25.817392+00:00","id":3165,"links":{},"metadata":{"_buckets":{"deposit":"9b2d462f-616c-47be-ab3f-cf98d2a22b71"},"_deposit":{"created_by":3,"id":"3165","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3165"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00003165","sets":["1:284"]},"author_link":["3883","3884"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"137","bibliographicPageStart":"127","bibliographicVolumeNumber":"30","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":"　わが国における比較貸借対照表の作成実務は，いつ頃から行われており，また，どのような契機を経て作成されたのか，その経緯については必ずしも明らかとなっていない。\n　わが国における比較貸借対照表の作成の契機が“GHQの指示”にあったのではないか。\n　GHQ/SCAP「指示文書」における貸借対照表は，比較貸借対照表を採用していた。\n　そこで，本稿では「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試みた。","subitem_description_type":"Abstract"},{"subitem_description":"　 It is not always clear how the preparation of comparative balance sheet in Japan has been taking place since then and under what kind of opportunities and how was such a balance sheet created.\n　 It may be that the opportunity to prepare the comparative balance sheet in our country was discovered in the “GHQ instructions”\n　 The “Instructional Documentations” of the GHQ/SCAP (Records of General Headquarters Supreme Commander for the Allied Powers) adopted the “Comparative Balance Sheet”.\n　 I compared these Instructional Documentations with the document submitted by a Japanese company to the Economic and Scientific Section (ESS) of the GHQ/SCAP.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00003141","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":"3883","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hitomi, Yamada","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3884","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":"2017-11-04"}],"displaytype":"detail","filename":"30_127.pdf","filesize":[{"value":"407.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://serve.repo.nii.ac.jp/record/3165/files/30_127.pdf"},"version_id":"1a7c71b0-4e3b-4e38-bc9f-8410bffc1870"}]},"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":"比較貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"Instructional Documentations","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"GHQ/SCAP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Comparative Balance Sheet","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」における比較貸借対照表（上）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAP「指示文書」における比較貸借対照表（上）"},{"subitem_title":"Preparation of Comparative Balance Sheets and Accounting Practice in the Instructional Documentation of the GHQ/SCAP （Part I）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["284"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-11-04"},"publish_date":"2017-11-04","publish_status":"0","recid":"3165","relation_version_is_last":true,"title":["GHQ/SCAP「指示文書」における比較貸借対照表（上）"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:08:09.771241+00:00"}