{"created":"2023-06-20T13:51:16.336349+00:00","id":755,"links":{},"metadata":{"_buckets":{"deposit":"399f2203-ba1e-4607-a1eb-cfc43510793c"},"_deposit":{"created_by":3,"id":"755","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"755"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000755","sets":["1:140:142"]},"author_link":["3113","3745"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"90","bibliographicPageStart":"71","bibliographicVolumeNumber":"30","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":"3113","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":"　In June 2009, the FASB, the U.S. standard-setter, reorganized the source of U.S. Generally Accepted Accounting Principles (U.S.GAAP). The FASB developed the Accounting Standards Codification (the ASC). Before the ASC, the U.S.GAAP hierarchy has lacked a consistent and logical structure. The ASC is constituted as the single consistent and logical source of U.S.GAAP. In this paper, I aim to explicate the structure and verify the codification process of the ASC. I try to verify how SFAS 52 and other related standards, which are precodification pronouncements, were codified into Topic 830 in the ASC. U.S.GAAP have a dynamic structure that is able to accept the updates of the standards. The ASU (Accounting Standards Update) plays the role of the updater that brings new updated standards into the ASC.","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":"2017-01-31"}],"displaytype":"detail","filename":"30-2-071.pdf","filesize":[{"value":"420.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"30-2-071","url":"https://oiu.repo.nii.ac.jp/record/755/files/30-2-071.pdf"},"version_id":"814f5029-8925-4f48-b0b0-3c6e53987bc0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"U.S.GAAPの編纂、ASC、ASU、SFAS 52、トピック 830","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":"米国GAAPの編纂―外貨換算声明書のケース―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国GAAPの編纂―外貨換算声明書のケース―"},{"subitem_title":"How the U.S.GAAP Were Codified ?― The Case of Pronouncements of Foreign Currency Matters ―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["142"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-01-31"},"publish_date":"2017-01-31","publish_status":"0","recid":"755","relation_version_is_last":true,"title":["米国GAAPの編纂―外貨換算声明書のケース―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:15:33.065970+00:00"}