{"created":"2023-04-04T00:04:10.672633+00:00","id":2005327,"links":{},"metadata":{"_buckets":{"deposit":"e216ddb2-f999-4c45-9fcf-a1979b8f0c8a"},"_deposit":{"id":"2005327","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2005327"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:02005327","sets":["659:853:854:1680504467577"]},"author_link":[],"control_number":"2005327","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":"Considerations for“Development of the Handling of the Accounting for and Disclosure of Stock-Based Compensation” by the Accounting Standards Advisory Council of the Financial Accounting Standards Foundation","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"44","bibliographicPageStart":"33","bibliographicVolumeNumber":"70","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Economic Science","bibliographic_titleLang":"en"}]}]},"item_9_description_4":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"The Accounting Standards Advisory Council of the Financial Accounting Standards Foundation (FASF) is currently deliberating on the theme of the “Development of the handling of the accounting for and disclosure of stock-based compensation”. This article discusses the “development of accounting standards for so-called stock-based compensation transactions involving contribution in kind,” which is the first area of deliberations by the Council on this theme, by focusing on the three issues of “the timing of the increase in share capital for before-the-fact delivery transactions”, “the amount of share capital for after-the-fact delivery transactions” and “share award rights for after-the-fact delivery transactions”.","subitem_description_language":"en","subitem_description_type":"Abstract"},{"subitem_description":"「制度会計における課題」特集","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.70.3.33","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"},{"subitem_publisher":"Graduate School of Economics Nagoya University","subitem_publisher_language":"en"}]},"item_9_source_id_7":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"2434-5741","subitem_source_identifier_type":"EISSN"}]},"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":"山下, 克之","creatorNameLang":"ja"},{"creatorName":"YAMASHITA, Katsuyuki","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-04-04"}],"displaytype":"detail","filename":"05_YAMASHITA-Katsuyuki.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/2005327/files/05_YAMASHITA-Katsuyuki.pdf"},"version_id":"e57d1c49-d439-4083-851e-c97ca29717a6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Stock-based Compensation","subitem_subject_scheme":"Other"},{"subitem_subject":"Contribution in Kind","subitem_subject_scheme":"Other"},{"subitem_subject":"Share Award Rights","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Standards","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":"「株式報酬に関する会計処理及び開示の取扱いの整備について」に関して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「株式報酬に関する会計処理及び開示の取扱いの整備について」に関して","subitem_title_language":"ja"}]},"item_type_id":"40001","owner":"1","path":["1680504467577"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-04"},"publish_date":"2023-04-04","publish_status":"0","recid":"2005327","relation_version_is_last":true,"title":["「株式報酬に関する会計処理及び開示の取扱いの整備について」に関して"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-04-04T01:02:21.128254+00:00"}