{"created":"2023-05-15T14:41:47.718953+00:00","id":253,"links":{},"metadata":{"_buckets":{"deposit":"0d8661b1-0226-4a13-ba7d-860c98754692"},"_deposit":{"created_by":12,"id":"253","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"253"},"status":"published"},"_oai":{"id":"oai:okazaki.repo.nii.ac.jp:00000253","sets":["60:8","60:8:9","60:8:9:45"]},"author_link":["558"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographicPageEnd":"26","bibliographicPageStart":"17","bibliographic_titles":[{"bibliographic_title":"岡崎女子大学・岡崎女子短期大学　研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"2013 年に学校法人会計基準の一部を改正する省令（文部科学省令第15 号）が交付され、私立大学・短大など大臣所管\n学校法人に対しては、2015 年度以降の会計年度に係る会計処理及び計算書類の作成から、新学校法人会計基準が適用さ\nれた。改正においては、「収支の均衡」や「永続的な維持を可能にする」制度は堅持され、学校法人会計の理念は継承さ\nれた。今回の改正の目的は、学校法人の財務情報の開示が推進された結果、学校法人が社会に対して説明責任を果たすた\nめの表示基準を改正することにある。本稿では、学校法人会計基準の改正と財務指標に関してレビューを行い、愛知県内\nに限定して学校法人の財務分析の結果の一部を示す。","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18929/00000237","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12670720","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21882770","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"岡崎女子短期大学"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河合, 晋"},{"creatorName":"カワイ, ススム","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"558","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":"2018-09-10"}],"displaytype":"detail","filename":"研究紀要51河合_.pdf","filesize":[{"value":"746.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究紀要51河合","url":"https://okazaki.repo.nii.ac.jp/record/253/files/研究紀要51河合_.pdf"},"version_id":"8ed262ad-98ee-4875-8965-d44d431d873e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"学校法人","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"財務情報の公開","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"財務分析","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":"学校法人における会計基準の改正と財務指標に関するレビュー","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"学校法人における会計基準の改正と財務指標に関するレビュー"}]},"item_type_id":"3","owner":"12","path":["8","9","45"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-09-10"},"publish_date":"2018-09-10","publish_status":"0","recid":"253","relation_version_is_last":true,"title":["学校法人における会計基準の改正と財務指標に関するレビュー"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-05-15T14:54:37.634743+00:00"}