{"created":"2023-05-15T12:36:49.075814+00:00","id":173,"links":{},"metadata":{"_buckets":{"deposit":"d278a9b2-d1b4-4944-9ca6-59c16dfa298e"},"_deposit":{"created_by":2,"id":"173","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"173"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000173","sets":["6:16:23:70"]},"author_link":["2074"],"control_number":"173","item_2_alternative_title_12":{"attribute_name":"英訳タイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting Practices of “Distinguishing between Liabilities and Equity”: Focus on Presentation of Non-controlling Interest in Consolidated Balance Sheet of Japanese Company"}]},"item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"26","bibliographicPageEnd":"104","bibliographicPageStart":"93","bibliographic_titles":[{"bibliographic_title":"論叢：玉川大学経営学部紀要"}]}]},"item_2_description_2":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"金融商品の中でも，とりわけハイブリッド金融商品は，負債と持分の特徴を有する金融商品であり，FASBおよびIASBは長年，この金融商品の会計に関するプロジェクトに取り組んでいる。このプロジェクトは，名目的には持分であるが負債の特徴を持つ一定の金融商品の分類基準を設定すること，および複合金融商品を構成要素に分解し，それぞれを負債および持分として会計処理するための分解方法を開発することを，主な目的としている。FASB/IASBの両審議会はプロジェクトの成果を刊行物として公表し，この区分問題を解決しようと試みたが，負債と持分を区分する明確な基準やアプローチは未だない。わが国においても当該金融商品を規定する基準は未だ開発されていない。本稿ではこの現状を踏まえ，わが国における会計実務を検証することにより，「負債と持分の区分」問題の未解決な問題点について探るものである。","subitem_description_type":"Abstract"}]},"item_2_publisher_13":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"玉川大学","subitem_publisher_language":"ja"}]},"item_2_source_id_6":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11629743","subitem_source_identifier_type":"NCID"}]},"item_2_version_type_7":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石田, 万由里"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-26"}],"displaytype":"detail","filename":"4_2016_93-104.pdf","filesize":[{"value":"436.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"4_2016_93-104.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/173/files/4_2016_93-104.pdf"},"version_id":"bc90e2e8-6b4d-418a-8e32-fb89c25cdfd5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"「負債と持分」の区分"},{"subitem_subject":"ハイブリッド証券"},{"subitem_subject":"持分の特徴を有する金融商品"},{"subitem_subject":"非支配株主持分"},{"subitem_subject":"連結貸借対照表"},{"subitem_subject":"表示区分"}]},"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"}]},"item_title":"「負債と持分の区分」問題の実相―非支配株主持分を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「負債と持分の区分」問題の実相―非支配株主持分を中心として―","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"2","path":["70"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-03"},"publish_date":"2017-04-03","publish_status":"0","recid":"173","relation_version_is_last":true,"title":["「負債と持分の区分」問題の実相―非支配株主持分を中心として―"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-07-13T01:23:57.617861+00:00"}