{"created":"2023-06-19T09:53:47.615704+00:00","id":345,"links":{},"metadata":{"_buckets":{"deposit":"3dd379c1-32c1-4b12-b5f8-75682c452f98"},"_deposit":{"created_by":3,"id":"345","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"345"},"status":"published"},"_oai":{"id":"oai:saigaku.repo.nii.ac.jp:00000345","sets":["8:48"]},"author_link":["1915"],"item_10002_biblio_info_58":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"48","bibliographicPageStart":"37","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"川口短大紀要"},{"bibliographic_title":"Journal of Kawaguchi Junior College","bibliographic_titleLang":"en"}]}]},"item_10002_description_55":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　2010年4月，資産除去債務の会計基準の適用が開始後，原子力発電施設の廃炉解体費用の積立不足の問題が浮上してきた。本研究は，資産除去債務会計基準の適用要件と電気事業会計規則等の改正内容を確認したうえで，電力会社における資産除去債務会計の適用前後の財務諸表の変化をふまえ，廃炉解体費用の計上の実態と問題点について考察する。","subitem_description_type":"Abstract"}]},"item_10002_publisher_59":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"川口短期大学"}]},"item_10002_source_id_60":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09145311","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":"AN10024046 ","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"劉, 博"},{"creatorName":"リュウ, ハク","creatorNameLang":"ja-Kana"},{"creatorName":"LIU, Bo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1915","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1915","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":"2016-09-12"}],"displaytype":"detail","filename":"04_ryu.pdf","filesize":[{"value":"921.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"04_ryu.pdf","url":"https://saigaku.repo.nii.ac.jp/record/345/files/04_ryu.pdf"},"version_id":"c5d5db04-c78f-425c-b120-50e90674ebe9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"電力会社","subitem_subject_scheme":"Other"},{"subitem_subject":"資産除去債務","subitem_subject_scheme":"Other"},{"subitem_subject":"廃炉解体費用","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":"電力会社の資産除去債務の会計に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"電力会社の資産除去債務の会計に関する一考察"},{"subitem_title":"A Study on Assets Retirement Obligation of Electric Power Companies","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["48"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-09-12"},"publish_date":"2016-09-12","publish_status":"0","recid":"345","relation_version_is_last":true,"title":["電力会社の資産除去債務の会計に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T10:13:00.189291+00:00"}