{"created":"2023-06-20T13:50:53.285909+00:00","id":352,"links":{},"metadata":{"_buckets":{"deposit":"fbee9d8f-719b-44d7-b4b5-b10ab831a3b1"},"_deposit":{"created_by":11,"id":"352","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"352"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000352","sets":["1:44:45"]},"author_link":["3651"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ヒキアテキン キテイ ノ ヘンセン アメリカ カイケイ ゲンソク ノ RESERVEジョウ ノ ヒキアテキン ニツイテ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-10-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageStart":"207","bibliographicVolumeNumber":"16","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_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"望月, 香苗"},{"creatorName":"モチズキ, カナエ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"モチヅキ, カナエ"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Mochizuki, Kanae","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":" In Japan, the use in accounting of the word \"allowance\" corresponds to that of \"reserve\" accounting in the US. In the early American Accounting regulations, the reserve section has been known to include asset valuation and amortization items, appropriated retained income and earmarked capital stock premium. The classification in one section of such heterogeneous items is undesirable and misleading. Attempts have been made to improve the situation through revision of prefatory accounting principles. This paper considers how the concept has changed, been cleared and played a part in history.","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"The Transition of Allowance Regulations in the US"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2002-10-31"}],"displaytype":"detail","filename":"16-1-207.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"16-1-207","url":"https://oiu.repo.nii.ac.jp/record/352/files/16-1-207.pdf"},"version_id":"f92116a6-0ead-4975-8d56-35f72540b0ba"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"リザーブ","subitem_subject_scheme":"Other"},{"subitem_subject":"期間損益計算","subitem_subject_scheme":"Other"},{"subitem_subject":"不確実性","subitem_subject_scheme":"Other"},{"subitem_subject":"SHM会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"ＡＴＢ Ｎｏ.１","subitem_subject_scheme":"Other"},{"subitem_subject":"ＡＲＢ Ｎｏ.43","subitem_subject_scheme":"Other"},{"subitem_subject":"ＡＡＡ会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"ＡＲＢ Ｎｏ.50","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":"引当金規定の変遷－アメリカ会計原則のreserve上の引当金について－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"引当金規定の変遷－アメリカ会計原則のreserve上の引当金について－"}]},"item_type_id":"1","owner":"11","path":["45"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-10-31"},"publish_date":"2002-10-31","publish_status":"0","recid":"352","relation_version_is_last":true,"title":["引当金規定の変遷－アメリカ会計原則のreserve上の引当金について－"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:05:15.090775+00:00"}