{"created":"2023-06-19T09:37:20.081179+00:00","id":907,"links":{},"metadata":{"_buckets":{"deposit":"77e409e3-e133-47b0-b920-46432773aaf1"},"_deposit":{"created_by":2,"id":"907","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"907"},"status":"published"},"_oai":{"id":"oai:ngu.repo.nii.ac.jp:00000907","sets":["1:11:210"]},"author_link":["352"],"item_10002_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"コクサイキンユウタイセイニオケルコクサイカイケイキジュンノイギ"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"56","bibliographicPageStart":"45","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"名古屋学院大学論集　社会科学篇"},{"bibliographic_title":"THE NAGOYA GAKUIN DAIGAKU RONSHU; Journal of Nagoya Gakuin University; SOCIAL SCIENCES","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　従来の「国際会計基準」成立の説明は，証券市場におもに登場する企業，投資家，会計士，市場監督機関の四者から観たものであった。しかし，このほかに「国際会計基準」の承認・普及をもたらす国際経済社会における種々の動きが存在した。これらの点に着目し，「国際会計基準」の成立・発展を，グローバル経済のガバナンス問題とその対応の一環として，国際経済発展のより広い展望の中で認識し位置づけるため，まず第一に，発展途上国での「国際会計基準」の先行的遵守・普及における世界銀行の役割を検討し，続いて，1997―8年アジア通貨危機後のG7による国際金融体制の強化・改革過程での「国際会計基準」の国際的認知について検討する。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15012/00000896","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":"小川, 文雄"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-18"}],"displaytype":"detail","filename":"syakai_vol5304_03.pdf","filesize":[{"value":"900.3 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2017 小川文雄","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"syakai_vol5304_03.pdf","url":"https://ngu.repo.nii.ac.jp/record/907/files/syakai_vol5304_03.pdf"},"version_id":"53facb9e-35ba-44d2-a65e-c1ad187cd2c1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"世界銀行","subitem_subject_scheme":"Other"},{"subitem_subject":"アジア通貨危機","subitem_subject_scheme":"Other"},{"subitem_subject":"G7","subitem_subject_scheme":"Other"},{"subitem_subject":"FSB","subitem_subject_scheme":"Other"},{"subitem_subject":"健全な金融システムのための12の重要基準","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":"国際金融体制における国際会計基準の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際金融体制における国際会計基準の意義"},{"subitem_title":"The Significance of International Accounting Standards in the International Financial System","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["210"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-18"},"publish_date":"2017-04-18","publish_status":"0","recid":"907","relation_version_is_last":true,"title":["国際金融体制における国際会計基準の意義"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T09:57:14.883962+00:00"}