{"created":"2021-03-01T06:21:28.901278+00:00","id":14377,"links":{},"metadata":{"_buckets":{"deposit":"a73a7647-9e72-480d-9f83-4a7b04f69587"},"_deposit":{"created_by":17,"id":"14377","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"14377"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00014377","sets":["659:853:854:1393"]},"author_link":["44642","44643"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Meaning of Cohesiveness of Financial Statement Presentation : Understanding Report of Changes in Financial Position","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"74","bibliographicPageStart":"63","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"There are some gaps between cash flow and income flow in the financial statements, because of existence of time lag and non-cash in the transactions. This study aims to examine the relations between cash flow and income flow by report of changes in financial position. There are core financial statement presentation principles - cohesiveness and disaggregation. Cohesiveness means that the relationship among items across the financial statements is clear. Disaggregation means separating resources by the activity in which they are used and by their economic characteristics. Together, cohesiveness and disaggregation principles would enhance the understandability of entity's financial statement information. This study states that the cohesive and disaggregative financial statement information becomes understanding the past and current period change in the entity's financial position, so that it helps users to assess an entity's financial performance, and is useful in predicting an entity's future cash flow. It is also important to mention that a complete set of financial statements consist of statements of financial position, comprehensive income, cash flows and changes in equity (and notes to financial statements), and an entity shall present with equal prominence all of the financial statements in a complete set of financial statements.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/16283"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.4.63","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小西, 範幸","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44642","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KONISHI, Noriyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44643","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":"2018-02-20"}],"displaytype":"detail","filename":"konishi_noriyuki.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"konishi_noriyuki.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/14377/files/konishi_noriyuki.pdf"},"version_id":"3f991fd8-1272-4bd8-9529-d78d6950cb2a"}]},"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":"財務諸表の表示の一体性の論拠 : 財政状態変動表の現代的意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務諸表の表示の一体性の論拠 : 財政状態変動表の現代的意義","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1393"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-04-24"},"publish_date":"2012-04-24","publish_status":"0","recid":"14377","relation_version_is_last":true,"title":["財務諸表の表示の一体性の論拠 : 財政状態変動表の現代的意義"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:39:13.772655+00:00"}