{"created":"2021-03-01T06:21:28.969522+00:00","id":14378,"links":{},"metadata":{"_buckets":{"deposit":"8bea1164-b044-496d-8793-eb3896e132db"},"_deposit":{"created_by":17,"id":"14378","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"14378"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00014378","sets":["659:853:854:1393"]},"author_link":["44644","44645"],"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 Holistic View and Financial Statement Presentation","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":"93","bibliographicPageStart":"75","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":"The International Accounting Standards Board (IASB) and The Financial Accounting Standards Board (FASB) have emphasized the future cash inflow aspect of financial reporting in establishing conceptual frameworks. Based on the fact that future cash inflow aspect is thought as important and the cash flow statement is a primary financial statement as well as the balance sheet and the income statement, it is necessary to establish conceptual frameworks, which clarify the internal consistency among these financial statements. Recently, the IASB suggested the application of the Holistic View to supersede the Asset and Liability View and the Revenue and Expense View, which have failed to explain all of the financial statements with equal prominence. As such, the objective of this paper is to clarify the significance of future cash inflow aspect and the cash flow statement to provive sharper insights into the Holistic View. This paper modifies the Economic and Accounting Dualism developed by Tsunogaya et al. (2011), which aims at arranging, reconciling, and fusing heterogamous concepts, such as the objectives of financial reporting, measurement attributes, and the concepts of income. This paper suggests that the Economic and Accounting Dualism involves economic, accounting, and cash flow aspects and makes it possible to establish the ternary harmonic structure among primary 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/2237/16284"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.4.75","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":"角ヶ谷, 典幸","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44644","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"TSUNOGAYA, Noriyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44645","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":"tsunogaya_noriyuki.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"tsunogaya_noriyuki.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/14378/files/tsunogaya_noriyuki.pdf"},"version_id":"67dba483-dba3-44fa-9213-37a7ea34ebc6"}]},"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":"ホーリスティック観と財務諸表の体系","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ホーリスティック観と財務諸表の体系","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":"14378","relation_version_is_last":true,"title":["ホーリスティック観と財務諸表の体系"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:39:16.850130+00:00"}