{"created":"2024-12-13T06:07:01.749750+00:00","id":2000193,"links":{},"metadata":{"_buckets":{"deposit":"54dc78d7-6d13-4eb1-9271-6b2a994b8eaf"},"_deposit":{"created_by":13,"id":"2000193","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000193"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000193","sets":["6","6:45"]},"author_link":["521"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"9","bibliographicPageEnd":"81","bibliographicPageStart":"73","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"進, 美喜子","creatorNameLang":"ja"},{"creatorName":"シン, ミキコ","creatorNameLang":"ja-Kana"},{"creatorName":"Shin, Mikiko","creatorNameLang":"en"}],"familyNames":[{"familyName":"進","familyNameLang":"ja"},{"familyName":"シン","familyNameLang":"ja-Kana"},{"familyName":"Shin","familyNameLang":"en"}],"givenNames":[{"givenName":"美喜子","givenNameLang":"ja"},{"givenName":"ミキコ","givenNameLang":"ja-Kana"},{"givenName":"Mikiko","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"521","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"10412694","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=10412694"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"日本では、2002年および2005年に資本に関する新しい会計基準が公表されている。本稿は、この新しい会計基準において、払込資本と留保利益の区分およびその基礎にある考え方がどのように変化しているのかを明らかにするとともに、そうした変化の背景とその影響を析出しようとしたものである。 考察の結果、従来、払込資本は維持すべき資本であり、払込資本と留保利益の区分は重要であると考えられてきたが、新会計基準では、この区分を会計の基本思考とみる立場が後退し、それを情報開示の観点から要求するようになったこと、すなわち、払込資本と留保利益の区分の位置づけは副次的なものへと後退していることが明らかになった。また、このような変化の背景として、商法・会社法において、配当規制と関係し、債権者保護のために設けられたといわれる資本制度の意義が低下していること、さらに、日本基準と国際的な会計基準とでは、利益計算上維持すべき期首資本のとらえ方が異なっており、会計基準の国際的統合化の動きのなか、日本では国際的基準との調和を図る形で次々と個別の会計基準が公表された結果、純資産直入項目が増加したことが見いだされた。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-12-13"}],"filename":"資本維持思考の変容－払込資本と留保利益の区分の後退ー.pdf","filesize":[{"value":"554 KB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000193/files/資本維持思考の変容－払込資本と留保利益の区分の後退ー.pdf"},"version_id":"d5522f29-24bb-4c43-946e-78cfaf0e3809"}]},"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":"資本維持思考の変容 -払込資本と留保利益の区分の後退-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資本維持思考の変容 -払込資本と留保利益の区分の後退-","subitem_title_language":"ja"},{"subitem_title":"Distinction between Contributed Capital and Retained Earnings in Japanese Accounting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","45"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-13"},"publish_date":"2024-12-13","publish_status":"0","recid":"2000193","relation_version_is_last":true,"title":["資本維持思考の変容 -払込資本と留保利益の区分の後退-"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-13T06:10:13.299736+00:00"}