{"created":"2023-06-19T09:54:23.903916+00:00","id":1052,"links":{},"metadata":{"_buckets":{"deposit":"0b65da3e-10e8-413b-9c99-e6302dd42d6b"},"_deposit":{"created_by":3,"id":"1052","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1052"},"status":"published"},"_oai":{"id":"oai:saigaku.repo.nii.ac.jp:00001052","sets":["2:10:30"]},"author_link":["1834"],"item_10002_biblio_info_58":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"62","bibliographicPageStart":"51","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"埼玉学園大学紀要. 経営学部篇"},{"bibliographic_title":"Bulletin of Saitama Gakuen University. Faculty of Management","bibliographic_titleLang":"en"}]}]},"item_10002_description_56":{"attribute_name":"抄録（英）","attribute_value_mlt":[{"subitem_description":"Event of asset retirement is future event. We have two methods to account for this event. One is based on revenue-expense view and the other is asset-liability view. Though the former recognizes expense of asset retirement at when it accrue, the latter recognizes obligation as liability. Deference of two methods is whether obligation for asset retirement is recognized or not. Statement of Financial Accounting Standard No.l43(SFAS.143) recognizes the obligation as liability and measures it fair value. This statement describes that accounting for asset retirement obligation is based FASB's framework (Statement of Financial Accounting Concept No.7(SFAC.7)). If asset retirement obligation is recognized, asset retirement cost is capitalized and depreciation. The purpose of these treatments are fair value measurement. I think that the view depends on significance of information about asset retirement. In Japan, accounting for asset retirement is based on revenue-expense view. Recently, We are interested in those off-balance obligations. So, we should be considered those obligations.","subitem_description_type":"Other"}]},"item_10002_publisher_59":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"埼玉学園大学"}]},"item_10002_source_id_60":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13470523","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_62":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11612886","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大塚, 浩記"},{"creatorName":"オオツカ, ヒロノリ","creatorNameLang":"ja-Kana"},{"creatorName":"OTSUKA, Hironori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1834","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1834","nameIdentifierScheme":"WEKO著者ID","nameIdentifierURI":" "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-08-21"}],"displaytype":"detail","filename":"05_otsuka.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"05_otsuka.pdf","url":"https://saigaku.repo.nii.ac.jp/record/1052/files/05_otsuka.pdf"},"version_id":"2d1ba271-6e01-481d-8ba7-27425c870297"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資産除却義務","subitem_subject_scheme":"Other"},{"subitem_subject":"資産除却コスト","subitem_subject_scheme":"Other"},{"subitem_subject":"将来事象","subitem_subject_scheme":"Other"},{"subitem_subject":"Asset Retirement Obligation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Asset Retirement Cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Future Events","subitem_subject_language":"en","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":"資産除却の会計に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資産除却の会計に関する一考察"},{"subitem_title":"A Study on Accounting for Asset Retirement","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["30"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-08-21"},"publish_date":"2017-08-21","publish_status":"0","recid":"1052","relation_version_is_last":true,"title":["資産除却の会計に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T10:28:40.961829+00:00"}