{"created":"2023-06-21T07:31:22.771721+00:00","id":2830,"links":{},"metadata":{"_buckets":{"deposit":"4fccc064-f208-46a6-9f80-1ae3e09043cb"},"_deposit":{"created_by":15,"id":"2830","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"2830"},"status":"published"},"_oai":{"id":"oai:k-kentan.repo.nii.ac.jp:00002830","sets":["7:15:299"]},"author_link":["3122","3121","3124","3123"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"48","bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"研究年報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿では，まずわが国における会計基準の体系について中小企業の視点から整理を行った。そして，先行研究を踏まえて，中小企業会計基準の位置づけ（中小会計指針，中小会 計要領，IFRS for \nSMEs)について考察し，わが国で今後想定される課題について指摘した。そして，鹿児島県の金融機関におけるインタビュー調査事例をもとに中小企業の用いる会 \n計基準の利用実態について考察することを通じて，会計基準体系における中小企業会計基準の位置づけ，普及・浸透の可能性についてその一端を明らかにした。\n","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"鹿児島県立短期大学　地域研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0288-5883","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宗田, 健一"},{"creatorName":"ソウタ, ケンイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"櫛部, 幸子"},{"creatorName":"クシベ, サチコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"SOTA, Kenichi","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"KUSHIBE, Sachiko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-06-20"}],"displaytype":"detail","filename":"01 研究年報48_1_宗田・櫛部.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01 研究年報48_1_宗田・櫛部","url":"https://k-kentan.repo.nii.ac.jp/record/2830/files/01 研究年報48_1_宗田・櫛部.pdf"},"version_id":"ef3465d5-6ec1-4c69-ac23-7bb67d394087"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計指針","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計要領","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準体系","subitem_subject_scheme":"Other"},{"subitem_subject":"インタビュー調査","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":"会計基準体系における中小企業会計基準の位置づけー鹿児島県の金融機関へのインタビュー調査を通じてー","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準体系における中小企業会計基準の位置づけー鹿児島県の金融機関へのインタビュー調査を通じてー"},{"subitem_title":"How Should Accounting Standards for SMEs Be Placed in the Accounting Standards Codification","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"15","path":["299"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-06-20"},"publish_date":"2018-06-20","publish_status":"0","recid":"2830","relation_version_is_last":true,"title":["会計基準体系における中小企業会計基準の位置づけー鹿児島県の金融機関へのインタビュー調査を通じてー"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-06-21T07:43:06.515299+00:00"}