{"created":"2023-06-23T12:32:51.272276+00:00","id":870,"links":{},"metadata":{"_buckets":{"deposit":"6b5f3394-c109-4801-9469-d6655e84e08f"},"_deposit":{"created_by":3,"id":"870","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"870"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000870","sets":["1:170"]},"author_link":["930"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第1号","bibliographicPageEnd":"75","bibliographicPageStart":"53","bibliographicVolumeNumber":"第28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":"連合国軍総司令部経済科学局が作成した「指示文書」は，西洋諸国の会計習慣に従った指示書である。しかし，GHQ は当該指示書作成にあたって，日本の会計習慣を考慮するために，戦前の日本の会計基準を参照したといわれている。本稿では，この「指示文書」と戦前の日本の会計基準を比較し，特に貸借対照表に関する会計規定に焦点を当てて，類似点および相違点を明らかにすることを試みた。その結果，勘定科目名は類似しているが，様式，勘定科目の区分，勘定科目の配列法，資産の減価償却等，多くの点で相違していることが明らかとなった。","subitem_description_type":"Abstract"},{"subitem_description":"“Instructional Documentations” which GHQ/SCAP made are instructions made according to the accounting practice of Occidental countries. However, GHQ referred to Japanese accounting standards when GHQ made these “instructions”. In this report, I compare prewar Japanese accounting standards with these instructions (referred to as “remit”). I focus on accounting rules for balance sheets in particular and attempt to clarify both similarities and differences between those Japanese accounting standards and Occidental practice. The nomenclature used for these accounting rules (Japanese and Occidental) is similar, but it is revealed that the rules themselves are different in many respects: e.g., the division of accounts, sequencing methods for accounts, forms, and depreciation of assets.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000864","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":"930","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","filename":"4986.pdf","filesize":[{"value":"566.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"山田ひとみ_GHQ・SCAP「指示文書」における貸借対照表に関する会計規定の分析_聖学院大学論叢28-1.pdf","url":"https://serve.repo.nii.ac.jp/record/870/files/4986.pdf"},"version_id":"ab3f6d2c-d3a6-4e1b-9921-406cfc79cce0"}]},"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":"指示文書","subitem_subject_scheme":"Other"},{"subitem_subject":"連合国軍総司令部","subitem_subject_scheme":"Other"},{"subitem_subject":"貸借対照表","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":"GHQ/SCAP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Balance Sheets","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」における貸借対照表に関する会計規定の分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAP「指示文書」における貸借対照表に関する会計規定の分析"},{"subitem_title":"Analysis of Accounting Rules for Balance Sheets in GHQ/SCAP “Instructional Documentations”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["170"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-25"},"publish_date":"2016-11-25","publish_status":"0","recid":"870","relation_version_is_last":true,"title":["GHQ/SCAP「指示文書」における貸借対照表に関する会計規定の分析"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:07:19.565055+00:00"}