{"created":"2024-04-09T00:37:20.990910+00:00","id":2000056,"links":{},"metadata":{"_buckets":{"deposit":"eb0481ba-6235-4ec2-be72-4a5162a544e3"},"_deposit":{"created_by":11,"id":"2000056","owner":"11","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"2000056"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:02000056","sets":["1:1700529115514:1712298829951"]},"author_link":["3859"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"86","bibliographicPageStart":"73","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The Accounting Standards of School Corporations has been pointed out to be complicated for a long time. Therefore, many people couldn’t understand its contents. But recently school corporations have been required to publicly disclose their financial status. The Accounting Standards of School Corporations have had to adapt their own rules according to the prevailing social needs.\n But it is not easy to revise the rules as they have to endow the Japanese government system. Thus, in this paper I make a proposal for the implementation of changes which would not be too drastic so as to confuse the current accounting practice. without. In summary, my proposal is to divide the fund for acquisition of fixed properties into three types: initial funds, donations from donors and funds from student tuition. Initial funds and donations from donors should be recorded as fundamental net assets, and only properties from Initial funds should be depreciated.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09153586","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_28":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_text_value":"7"}]},"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":[{"creatorNames":[{"creatorName":"林, 兵磨","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"3859","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000347467797","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000347467797"}]},{"creatorNames":[{"creatorName":"ハヤシ, ヒョウマ","creatorNameLang":"ja-Kana"}]},{"creatorNames":[{"creatorName":"Hayashi, Hyoma","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-04-09"}],"filename":"37-3-006.pdf","filesize":[{"value":"632 KB"}],"format":"application/pdf","url":{"url":"https://oiu.repo.nii.ac.jp/record/2000056/files/37-3-006.pdf"},"version_id":"81b6edf3-3c78-4c9d-a18f-f3fcf02463a9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"学校法人会計基準、減価償却、学校法人、私立大学","subitem_subject_language":"ja"},{"subitem_subject":"Accounting Standards for School Corporations, depreciation, school corporations, private university","subitem_subject_language":"en"}]},"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":"学校法人会計基準の複雑性の改善についての検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"学校法人会計基準の複雑性の改善についての検討","subitem_title_language":"ja"},{"subitem_title":"A Study on the Improvement of the Complexities in Accounting Standards of School Corporations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1712298829951"],"pubdate":{"attribute_name":"公開日","attribute_value":"2024-04-09"},"publish_date":"2024-04-09","publish_status":"0","recid":"2000056","relation_version_is_last":true,"title":["学校法人会計基準の複雑性の改善についての検討"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2024-04-09T00:56:33.361415+00:00"}