{"created":"2023-06-20T16:49:57.377788+00:00","id":6573,"links":{},"metadata":{"_buckets":{"deposit":"6c20f2e0-a72d-4270-80f3-7b219c0ca73d"},"_deposit":{"created_by":5,"id":"6573","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"6573"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00006573","sets":["10:1688:1691:1824"]},"author_link":["5821"],"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"201","bibliographicPageStart":"181","bibliographicVolumeNumber":"61","bibliographic_titles":[{"bibliographic_title":"経営論集"}]}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_5_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国の会計基準が国際会計基準（International Financial Accounting Standards:IFRS）へコンバージェンスするに伴い，このまま確定決算主義を維持すべきか否かという議論がなされている。確定決算主義を維持するメリットは，第一に，会社法その他の法令および会計基準に立脚して計算された適正な利益に基づき課税所得を算定できること，第二に，行政上簡便であること，第三に，確定決算主義を採用すれば課税所得の前提となる取引事実の確定が容易であることが挙げられるが，財務会計と税務会計があまりに乖離すると税務調整が煩雑になり，確定決算主義を維持する利点が失われる。","subitem_description_type":"Abstract"}]},"item_5_link_63":{"attribute_name":"OPACbibid","attribute_value_mlt":[{"subitem_link_text":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00001898","subitem_link_url":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00001898"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治大学経営学研究所","subitem_publisher_language":"ja"}]},"item_5_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-298X","subitem_source_identifier_type":"ISSN"}]},"item_5_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069230","subitem_source_identifier_type":"NCID"}]},"item_5_version_type_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"稲葉, 知恵子"}],"nameIdentifiers":[{"nameIdentifier":"5821","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_login","displaytype":"detail","filename":"keieironshu_61_1_181.pdf","filesize":[{"value":"914.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"学内限定公開(学外からはログイン要求され閲覧不可)","url":"https://meiji.repo.nii.ac.jp/record/6573/files/keieironshu_61_1_181.pdf"},"version_id":"98dee2d8-66f8-4e39-85b3-672b1e1a6c68"}]},"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":"IFRSへのコンバージェンスと確定決算主義-EUにおけるCCCTB指令案の影響を参考にして-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRSへのコンバージェンスと確定決算主義-EUにおけるCCCTB指令案の影響を参考にして-","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["1824"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-04-10"},"publish_date":"2015-04-10","publish_status":"0","recid":"6573","relation_version_is_last":true,"title":["IFRSへのコンバージェンスと確定決算主義-EUにおけるCCCTB指令案の影響を参考にして-"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-06T20:26:17.029127+00:00"}