{"created":"2023-06-19T09:37:08.308791+00:00","id":634,"links":{},"metadata":{"_buckets":{"deposit":"7347baeb-dc39-46f3-8d76-4758d7416cfa"},"_deposit":{"created_by":2,"id":"634","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"634"},"status":"published"},"_oai":{"id":"oai:ngu.repo.nii.ac.jp:00000634","sets":["1:11:119"]},"author_link":["956"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"163","bibliographicPageStart":"155","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"名古屋学院大学論集　社会科学篇"},{"bibliographic_title":"THE NAGOYA GAKUIN DAIGAKU RONSYU; Journal of Nagoya Gakuin University; SOCIAL SCIENCES","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"キャッシュ・フロー計算書の制度的変遷に焦点を当て，キャッシュ・フロー計算書が基本財務諸表の一つに位置づけられることにおける役割を考察する。本稿は，キャッシュ・フロー計算書の基本財務諸表組入れへの論理がFASB概念フレームワークの論理を完結させているところに着目して，そのことがもつ論理の制度効果を明らかにしようとするものである。キャッシュ・フロー計算書の基本財務諸表組入れの論理の生み出す効果は，現代会計における新しい会計認識の在り方，弾力的な会計計算構造の創出といった制度効果を合理化するものであると結論する。すなわちキャッシュ・フロー計算書の基本財務諸表組入れを不可欠のこととする会計論理が生み出す制度効果は，会計認識領域の拡大化と利益計算構造の弾力化を合理化するところにある，と考える。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15012/00000624","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋学院大学総合研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-0048","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"豊岡, 博"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-08"}],"displaytype":"detail","filename":"syakai_vol5203_12.pdf","filesize":[{"value":"704.4 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2016 豊岡博","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"syakai_vol5203_12","url":"https://ngu.repo.nii.ac.jp/record/634/files/syakai_vol5203_12.pdf"},"version_id":"a015b906-17df-4070-bced-b1e6ebac1fee"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"キャッシュ・フロー計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"フルセットの財務諸表","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ効果","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"アンカー的役割","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":"キャッシュ・フロー計算書の基本財務諸表としての論理（上）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュ・フロー計算書の基本財務諸表としての論理（上）"},{"subitem_title":"A Logical Approach to the Statement of Cash Flows as the Elements of Financial Statements","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["119"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-02-08"},"publish_date":"2016-02-08","publish_status":"0","recid":"634","relation_version_is_last":true,"title":["キャッシュ・フロー計算書の基本財務諸表としての論理（上）"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T09:56:27.459069+00:00"}