{"created":"2023-06-20T13:02:01.499689+00:00","id":257,"links":{},"metadata":{"_buckets":{"deposit":"c481d2b0-b58d-41d2-bbad-318ae1f6f7d5"},"_deposit":{"created_by":3,"id":"257","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"257"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000257","sets":["20:96:95"]},"author_link":["332","333","334"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"194","bibliographicPageStart":"167","bibliographicVolumeNumber":"12","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":"東良, 徳一"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヒガシラ, トクイチ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"HIGASHIRA, Tokuichi","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":" Late 1970s, EC started the harmonization/unification of accounting within the member states of EC. Along this movement, internationalization of German accounting regulation started in the mid 1980s. In Germany Bilanzrechtsreformgesetz was passed the parliament and published in 2004. It provided, in compliance with the EC Regulation, that the consolidated financial statements of the capital market oriented companies are to be prepared in conformity with IFRSs (International Financial Reporting Standards) which are developed and being developed by IASC ( International Accounting Standards Committee). Regarding (mainly) the standalone financial statements, 2009 Bilanzrechtsmodernisierungsgesetz tried to introduce IFRSs into German Commercial Code accounting regulation as much as possible. In this paper, I tried to trace the movement of the internationalization of German accounting regulation till 2009 Bilanzrechtsmodernisierungsgesetz, tried to find out the meaning of these laws and tried to predict the foreseeable development of German accounting regulation.","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":"2011-02-01"}],"displaytype":"detail","filename":"KJ00007151802.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/257/files/KJ00007151802.pdf"},"version_id":"8fde003c-f288-45a0-b6e5-cf776044bcec"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"2009会計基準近代化法","subitem_subject_scheme":"Other"},{"subitem_subject":"2004会計関連法制改革法","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準審議会","subitem_subject_scheme":"Other"},{"subitem_subject":"国際財務報告基準","subitem_subject_scheme":"Other"},{"subitem_subject":"ドイツ商法","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値会計","subitem_subject_scheme":"Other"},{"subitem_subject":"情報提供機能","subitem_subject_scheme":"Other"},{"subitem_subject":"2009Bilanzrechtsmodernisierungsgesetz (BilMoG)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"2004Bilanzrechtsreformgesetz (BilReG)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"International Accounting Standards Board (IASB)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"International Financial Reporting Standards (IFRS/IFRSs)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"German Commercial Code (Handelsgesetzbuch : HGB)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Fair Value Accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Function of Providing Information","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":"ドイツ会計基準の国際化の動き : 2009年会計基準近代化法に至るまでの動きとその方向性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ会計基準の国際化の動き : 2009年会計基準近代化法に至るまでの動きとその方向性"},{"subitem_title":"Internationalization of German Accounting Regulation : History till 2009 Bilanzrechtsmodernisierungsgesetz and its Foreseeable Development","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["95"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-02-01"},"publish_date":"2011-02-01","publish_status":"0","recid":"257","relation_version_is_last":true,"title":["ドイツ会計基準の国際化の動き : 2009年会計基準近代化法に至るまでの動きとその方向性"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:35:46.356140+00:00"}