{"created":"2023-05-15T09:48:25.832636+00:00","id":267,"links":{},"metadata":{"_buckets":{"deposit":"10aec6e1-f477-4386-b1a6-af90bc0464a5"},"_deposit":{"created_by":3,"id":"267","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"267"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000267","sets":["6","6:43"]},"author_link":["521"],"control_number":"267","item_1736237708674":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"10","bibliographicPageEnd":"54","bibliographicPageStart":"45","bibliographicVolumeNumber":"11","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_3_description_2":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"1980年代以降､資本市場の国際化を背景に､会計基準の国際的コンバージェンスが目指されてきた｡現在､米国の影響を強く受けながら､各国会計基準の国際財務報告基準(IFRS)へコンバージェンスが急速に進んでいる｡\nまた､会計監査では､一般に認められた会計原則(GAAP) に準拠して経営者が作成した財務諸表の適正性について､監査人によって証明が行われる｡つまり､GAAPは､財務諸表作成の準拠枠であると同時に､会計監査の準拠枠でもある｡そこで､各国会計基準(GAAPの中心部分) がIFRSへコンバージェンスすれば､会計監査においても何らかの影響､それとともに解決すべき問題が生じるであろう｡\n本稿では､会計の世界的な動向､すなわち各国会計基準がIFRSへコンバージェンスしていることによって生じるであろう(あるいはすでに生じている) 会計監査上の問題を､IFRSの性格やIFRSの設定方法に関連づけながら明らかにするとともに､会計監査上それらの問題についてどのような対応が迫られているのかを具体的に示している｡","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_3_source_id_1":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"},{"subitem_source_identifier":"13492780","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationNameLang":"ja"}]}],"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_Researcher","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=10412694"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-03-25"}],"filename":"会計基準の国際的コンバージェンスがもたらす会計監査上の問題.pdf","filesize":[{"value":"102 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/267/files/会計基準の国際的コンバージェンスがもたらす会計監査上の問題.pdf"},"version_id":"8123c833-e56d-44aa-8fb3-7f651545e75c"}]},"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":"会計基準の国際的コンバージェンスがもたらす会計監査上の問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準の国際的コンバージェンスがもたらす会計監査上の問題","subitem_title_language":"ja"},{"subitem_title":"Auditing and international convergence of accounting standards","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["6","43"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-03-01"},"publish_date":"2009-03-01","publish_status":"0","recid":"267","relation_version_is_last":true,"title":["会計基準の国際的コンバージェンスがもたらす会計監査上の問題"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2025-03-25T04:20:04.792182+00:00"}