{"created":"2023-06-20T13:51:31.828404+00:00","id":1028,"links":{},"metadata":{"_buckets":{"deposit":"f8c476e3-a0db-4fd2-8723-9e09061f00b2"},"_deposit":{"created_by":3,"id":"1028","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1028"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00001028","sets":["1:160:163"]},"author_link":["3745"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"74","bibliographicPageStart":"55","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"　This article follows the development of the Exposure Draft (hereafter the ED),Fair Value Measurement, which provides guidance to measure fair value. The article investigates the concept of fair value and its measurement framework in the ED.\n　The FASB had developed the guidance under the due process which is set out in the Rules of Procedure, which describes the standard-setting process,including the issuing of the ED for public comment, which took place in June\n2004. It was composed of four main parts: (1) the definition, (2) a hierarchy of inputs for determining fair value, (3) valuation techniques, including valuation premises, and (4) disclosures. The AAA Financial Accounting Standards\nCommittee, a respondent, commented on matters that were conceptually inconsistent or unclear.\n　I discuss the issues raised by this committee.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09153586","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 紀生"},{"creatorName":"ヤマモト, ノリオ","creatorNameLang":"ja-Kana"},{"creatorName":"Yamamoto, Norio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-02-09"}],"displaytype":"detail","filename":"32-2-055.pdf","filesize":[{"value":"623.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"32-2-055.pdf","url":"https://oiu.repo.nii.ac.jp/record/1028/files/32-2-055.pdf"},"version_id":"f67287fd-1a68-45c2-aab5-9251e18e3fd7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公正価値測定","subitem_subject_scheme":"Other"},{"subitem_subject":"デュープロセス","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値階層","subitem_subject_scheme":"Other"},{"subitem_subject":"評価技法","subitem_subject_scheme":"Other"},{"subitem_subject":"AAA財務会計基準委員会","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":"公開草案（公正価値測定）設定のデュープロセス","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公開草案（公正価値測定）設定のデュープロセス"},{"subitem_title":"Due Process of Setting the Exposure Draft: Fair Value Measurement","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["163"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-09"},"publish_date":"2019-02-09","publish_status":"0","recid":"1028","relation_version_is_last":true,"title":["公開草案（公正価値測定）設定のデュープロセス"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:59:56.686124+00:00"}