WEKO3
アイテム
{"_buckets": {"deposit": "79faff7d-34db-4670-8c1e-9fb0c3f81e5f"}, "_deposit": {"created_by": 3, "id": "183", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "183"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000183", "sets": ["100"]}, "author_link": ["232", "233", "231"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2009-06", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "192", "bibliographicPageStart": "181", "bibliographicVolumeNumber": "10", "bibliographic_titles": [{"bibliographic_title": "大阪産業大学経営論集"}]}]}, "item_2_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "齋藤, 雅子"}], "nameIdentifiers": [{"nameIdentifier": "231", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "サイトウ, マサコ"}], "nameIdentifiers": [{"nameIdentifier": "232", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "SAITO, Masako", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "233", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_description_1": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P(論文)", "subitem_description_type": "Other"}]}, "item_2_description_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "The purpose of this paper is to study the characteristics of the\" control\" concept , in relation to the reporting entity and consolidation of the IASB and FASB joint projects. The control concept is the substantial determinant not only to clarify the boundaries of a reporting entity as the object of financial reporting, but also to distinguish a parent company from a subsidiary entity. Otherwise, there are various types of control in those situations; acquirer or acquiree in business combinations, joint control for joint ventures and control for assets. It is difficult to explain how they are obviously characterized, because of the variety. This study refers to the existing definition of control in IFRS/IAS and the several theoretical concepts.", "subitem_description_type": "Other"}]}, "item_2_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11394617", "subitem_source_identifier_type": "NCID"}]}, "item_2_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "item_2_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Article"}]}, "item_2_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "大阪産業大学経営学部経営学科"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2009-06-01"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00005463659.pdf", "filesize": [{"value": "796.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 796500.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/183/files/KJ00005463659.pdf"}, "version_id": "aa549b52-4dba-4516-9654-09c73150893c"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "支配", "subitem_subject_scheme": "Other"}, {"subitem_subject": "概念フレームワーク", "subitem_subject_scheme": "Other"}, {"subitem_subject": "リポーティング・エンティティ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "連結", "subitem_subject_scheme": "Other"}, {"subitem_subject": "IASB", "subitem_subject_scheme": "Other"}, {"subitem_subject": "FASB", "subitem_subject_scheme": "Other"}, {"subitem_subject": "control", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "conceptual framework", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "reporting entity", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "consolidation", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "IASB", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "FASB", "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": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "リポーティング・エンティティと連結の関連における支配概念の特性", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "リポーティング・エンティティと連結の関連における支配概念の特性"}, {"subitem_title": "Characteristics of the Control Concept in Relationship between the Reporting Entity and Consolidation", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["100"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/183", "pubdate": {"attribute_name": "公開日", "attribute_value": "2009-06-01"}, "publish_date": "2009-06-01", "publish_status": "0", "recid": "183", "relation": {}, "relation_version_is_last": true, "title": ["リポーティング・エンティティと連結の関連における支配概念の特性"], "weko_shared_id": 3}
リポーティング・エンティティと連結の関連における支配概念の特性
https://osu.repo.nii.ac.jp/records/183
https://osu.repo.nii.ac.jp/records/183b0bb7164-d917-403f-95ba-abd1d93e3151
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00005463659.pdf (796.5 kB)
|
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2009-06-01 | |||||
タイトル | ||||||
タイトル | リポーティング・エンティティと連結の関連における支配概念の特性 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Characteristics of the Control Concept in Relationship between the Reporting Entity and Consolidation | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 支配 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 概念フレームワーク | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | リポーティング・エンティティ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連結 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IASB | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | FASB | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | control | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | conceptual framework | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | reporting entity | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | consolidation | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | IASB | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | FASB | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
論文 | ||||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
著者名(日) |
齋藤, 雅子
× 齋藤, 雅子 |
|||||
著者名よみ |
サイトウ, マサコ
× サイトウ, マサコ |
|||||
著者名(英) |
SAITO, Masako
× SAITO, Masako |
|||||
著者所属(日) | ||||||
大阪産業大学経営学部経営学科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this paper is to study the characteristics of the" control" concept , in relation to the reporting entity and consolidation of the IASB and FASB joint projects. The control concept is the substantial determinant not only to clarify the boundaries of a reporting entity as the object of financial reporting, but also to distinguish a parent company from a subsidiary entity. Otherwise, there are various types of control in those situations; acquirer or acquiree in business combinations, joint control for joint ventures and control for assets. It is difficult to explain how they are obviously characterized, because of the variety. This study refers to the existing definition of control in IFRS/IAS and the several theoretical concepts. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394617 | |||||
書誌情報 |
大阪産業大学経営論集 巻 10, 号 3, p. 181-192, 発行日 2009-06 |