{"created":"2023-05-15T11:36:37.508138+00:00","id":271,"links":{},"metadata":{"_buckets":{"deposit":"a819896f-9034-42e7-bba4-4d8df787e67b"},"_deposit":{"created_by":3,"id":"271","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"271"},"status":"published"},"_oai":{"id":"oai:shikoku-u.repo.nii.ac.jp:00000271","sets":["11:124:167"]},"author_link":["511","510"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"59","bibliographicPageStart":"53","bibliographicVolumeNumber":"9","bibliographic_titles":[{}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In this paper, I examin the logical relationship between accounting for the impairment of fixed assets and historical cost basis accounting. In my opinion, there are two theories underlying historical cost basis accounting. One is the residual usefullness theory. The other is the invested fund theory. Accounting for the impairment of fixed assets differs depending on the theory underlying historical cost basis accounting. Accounting standards for impairment of fixed assets depends on residual usefullness theory. I think, however, that residual usefullness theory is not appropriate as a theory underlying historical cost basis accounting.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004243005","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"GENERAL STUDY","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10512720","subitem_source_identifier_type":"NCID"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"四国大学大学院経営情報学研究科"}]},"item_2_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"SHIKOKU UNIVERSITY"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"清水, 啓介"},{"creatorName":"シミズ, ケイスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"SHIMIZU, Keisuke","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":"2016-10-21"}],"displaytype":"detail","filename":"KJ00004243005.pdf","filesize":[{"value":"731.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00004243005.pdf","url":"https://shikoku-u.repo.nii.ac.jp/record/271/files/KJ00004243005.pdf"},"version_id":"ff9bfed0-f325-4052-b40e-6081309e3bfa"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"impairment of fixed assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"residual usefullness","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"invested fund","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"historical cost basis accounting","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"減損会計と取得原価主義会計の論理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損会計と取得原価主義会計の論理"},{"subitem_title":"Accounting for the Impairment of Fixed Assets and Historical Cost Basis Accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["167"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-10-21"},"publish_date":"2016-10-21","publish_status":"0","recid":"271","relation_version_is_last":true,"title":["減損会計と取得原価主義会計の論理"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T12:19:45.245822+00:00"}