{"created":"2023-06-20T13:01:57.849490+00:00","id":183,"links":{},"metadata":{"_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":["20:102:100"]},"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":[{}]}]},"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":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"SAITO, Masako","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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","filename":"KJ00005463659.pdf","filesize":[{"value":"796.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","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"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-06-01"},"publish_date":"2009-06-01","publish_status":"0","recid":"183","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_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:37:06.315495+00:00"}