{"created":"2023-06-20T13:51:17.876480+00:00","id":782,"links":{},"metadata":{"_buckets":{"deposit":"0d60dc80-c403-43bc-903d-c50352e10fcd"},"_deposit":{"created_by":3,"id":"782","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"782"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000782","sets":[]},"author_link":["3204","3745"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"107","bibliographicPageStart":"87","bibliographicVolumeNumber":"31","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":"　The purpose of this article is to follow the improvement in the concept of fair value before SFAS No.157. The article investigates the concept of fair value and its estimation methods in ARB, APBO and SFASs before SFAS No.157.\nMany standards have adopted similar but different concepts of fair value in their measurement requirements, though the concepts have been improved gradually. The measurement methods of fair value have been structured into two tiers. In the first tier, quoted market prices should be used. In the second tier, if quoted market prices are not available, the measure of fair value should be estimated by using the valuation techniques such as the present value method. Thus economic thought and marketplace realities form the basis of the improvements of the concept of fair value and its estimation methods in U.S. GAAP.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","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"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]},{"creatorNames":[{"creatorName":"Norio, Yamamoto","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3204","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-23"}],"displaytype":"detail","filename":"31-2-087.pdf","filesize":[{"value":"341.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"31-2-087.pdf","url":"https://oiu.repo.nii.ac.jp/record/782/files/31-2-087.pdf"},"version_id":"5fd0e630-5004-4c7d-8263-46ddaae01f34"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"測定","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"公表市場価格","subitem_subject_scheme":"Other"},{"subitem_subject":"現在価値","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的論拠","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":"SFAS No.157以前の校正価値概念の改善","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"SFAS No.157以前の校正価値概念の改善"},{"subitem_title":"Improving the Concept of Fair Value before SFAS No.157","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["158"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-23"},"publish_date":"2018-02-23","publish_status":"0","recid":"782","relation_version_is_last":true,"title":["SFAS No.157以前の校正価値概念の改善"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:15:35.526775+00:00"}