ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_buckets": {"deposit": "5ace0113-fb87-434c-bb2c-428821cff923"}, "_deposit": {"created_by": 3, "id": "110", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "110"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000110", "sets": ["361"]}, "author_link": ["142", "141", "143"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-10-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "79", "bibliographicPageStart": "65", "bibliographicVolumeNumber": "8", "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": "141", "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": "142", "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": "143", "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 Accounting Standard Board of Japan (ASBJ) has released for public comment Exposure Draft of PITF No.l9, Practical Solution on Investors\u0027 Accounting for Limited-Liability Partnerships (LLP) and Limited-Liability Companies (LLC). This paper studies the accounting issues on two points : the legal difference between LLP and LLC, and the selected application of accounting procedures. LLC is the organization of internal autonomy type as well as LLP. It is important to consider the accounting procedure for LLC to make use of the merit. Now three accounting methods for LLP give the significant issue to discuss toward only one method.", "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": "2006-10-30"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00004699828.pdf", "filesize": [{"value": "1.0 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1000000.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/110/files/KJ00004699828.pdf"}, "version_id": "c078de72-2ca4-4dc0-8b1d-a199683aa4c5"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "有限責任事業組合(LLP)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "合同会社(LLC)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "実務対応報告公開草案第19号", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計処理方法", "subitem_subject_scheme": "Other"}, {"subitem_subject": "法人格", "subitem_subject_scheme": "Other"}, {"subitem_subject": "事業体", "subitem_subject_scheme": "Other"}, {"subitem_subject": "民法上の組合", "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": "LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に"}, {"subitem_title": "Accounting Issues on LLP and LLC : On Exposure Draft of PITF No.19", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["361"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/110", "pubdate": {"attribute_name": "公開日", "attribute_value": "2006-10-30"}, "publish_date": "2006-10-30", "publish_status": "0", "recid": "110", "relation": {}, "relation_version_is_last": true, "title": ["LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に"], "weko_shared_id": 3}
  1. 大阪産業大学経営論集
  2. 第8巻
  3. 第1号

LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に

https://osu.repo.nii.ac.jp/records/110
https://osu.repo.nii.ac.jp/records/110
7ad87f14-e42e-4bd6-bfb7-6c4f4292ff43
名前 / ファイル ライセンス アクション
KJ00004699828.pdf KJ00004699828.pdf (1.0 MB)
Item type 紀要論文(ELS) / Departmental Bulletin Paper(1)
公開日 2006-10-30
タイトル
タイトル LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に
タイトル
言語 en
タイトル Accounting Issues on LLP and LLC : On Exposure Draft of PITF No.19
言語
言語 jpn
キーワード
主題Scheme Other
主題 有限責任事業組合(LLP)
キーワード
主題Scheme Other
主題 合同会社(LLC)
キーワード
主題Scheme Other
主題 実務対応報告公開草案第19号
キーワード
主題Scheme Other
主題 会計処理方法
キーワード
主題Scheme Other
主題 法人格
キーワード
主題Scheme Other
主題 事業体
キーワード
主題Scheme Other
主題 民法上の組合
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

WEKO 141

齋藤, 雅子

Search repository
著者名よみ サイトウ, マサコ

× サイトウ, マサコ

WEKO 142

サイトウ, マサコ

Search repository
著者名(英) SAITO, Masako

× SAITO, Masako

WEKO 143

en SAITO, Masako

Search repository
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 Accounting Standard Board of Japan (ASBJ) has released for public comment Exposure Draft of PITF No.l9, Practical Solution on Investors' Accounting for Limited-Liability Partnerships (LLP) and Limited-Liability Companies (LLC). This paper studies the accounting issues on two points : the legal difference between LLP and LLC, and the selected application of accounting procedures. LLC is the organization of internal autonomy type as well as LLP. It is important to consider the accounting procedure for LLC to make use of the merit. Now three accounting methods for LLP give the significant issue to discuss toward only one method.
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 8, 号 1, p. 65-79, 発行日 2006-10-30
戻る
0
views
See details
Views

Versions

Ver.1 2023-06-20 13:38:37.520073
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3