{"created":"2023-06-20T13:51:14.310768+00:00","id":724,"links":{},"metadata":{"_buckets":{"deposit":"55a05c03-0b46-4d38-ac18-c0348405ece6"},"_deposit":{"created_by":3,"id":"724","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"724"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000724","sets":["1:109:111"]},"author_link":["2971","3745"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"85","bibliographicPageStart":"63","bibliographicVolumeNumber":"29","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_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 紀生"},{"creatorName":"ヤマモト, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマモト, ノリオ"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Norio, Yamamoto","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2971","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article examines the IFRS strategy by the AcSB, the Canadian setter of GAAP. This strategy changes the GAAP system. Firstly, I investigate how the old GAAP had been developed in Canada, and how USGAAP has influenced Canadian GAAP. Secondly, I research the three standards that were formed into the GAAP system before the adoption of IFRS. The first one instituted a differential reporting system. The second one introduced the application guide of the GAAP. The third one clarified the meaning of the terms “present fairly in accordance with GAAP”. Thirdly, I explicate the strategy plan (2006-2011) that proposed the categorized GAAP system for publicly accountable enterprises (PAE), private enterprises, not-for-profit organizations and pension plans. The AcSB followed a “One size does not necessary fit all” philosophy. For example, PAE are required to adopt IFRS. Last, I analyzed the proper characteristics of the Canadian strategy and the new GAAP systems.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_2_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":"2016-01-31"}],"displaytype":"detail","filename":"29-2-063.pdf","filesize":[{"value":"459.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://oiu.repo.nii.ac.jp/record/724/files/29-2-063.pdf"},"version_id":"4d7c5650-4e2d-41be-9762-3ac2f8484922"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"AcSB","subitem_subject_scheme":"Other"},{"subitem_subject":"会計戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"カテゴリー別GAAP","subitem_subject_scheme":"Other"},{"subitem_subject":"公的説明責任企業","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":"カナダのIFRS戦略と新GAAPシステム","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"カナダのIFRS戦略と新GAAPシステム"},{"subitem_title":"Canadian IFRS Strategy and New GAAP Systems","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["111"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-01-31"},"publish_date":"2016-01-31","publish_status":"0","recid":"724","relation_version_is_last":true,"title":["カナダのIFRS戦略と新GAAPシステム"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:15:30.984486+00:00"}