{"_buckets": {"deposit": "03c095ad-a88b-499a-b68f-9e92f45f7031"}, "_deposit": {"id": "2005328", "owners": [1], "pid": {"revision_id": 0, "type": "depid", "value": "2005328"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:02005328", "sets": ["1680504467577"]}, "author_link": [], "control_number": "2005328", "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_1615768833594": {"attribute_name": "助成情報", "attribute_value_mlt": [{"subitem_award_numbers": {"subitem_award_number": "20K13640", "subitem_award_uri": "https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20K13640/"}, "subitem_award_titles": [{"subitem_award_title": "ストック・オプションの会計処理 : 費用配分の在り方と資本と利益の関係", "subitem_award_title_language": "ja"}], "subitem_funder_identifiers": {"subitem_funder_identifier": "https://doi.org/10.13039/501100001691", "subitem_funder_identifier_type": "Crossref Funder"}, "subitem_funder_names": [{"subitem_funder_name": "日本学術振興会", "subitem_funder_name_language": "ja"}, {"subitem_funder_name": "Japan Society for the Promotion of Science", "subitem_funder_name_language": "en"}]}]}, "item_9_alternative_title_19": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Analysis of Accounting Standards for Employee Stock Options in FASB : Recognition and Measurement Principles and Measurement Methods", "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": "58", "bibliographicPageStart": "45", "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": "Previous studies in Japan have consistently adopted an accounting treatment for stock option-related expenses in the United States in which they are systematically allocated over the vesting period based on values measured on the grant date. It has been indicated that the measurement methods (intrinsic versus fair value) have changed several times due to the politicization of accounting. This research re-analyzes the FASB\u0027s accounting standards for employee stock options (especially the recognition and measurement principles and methods) using normative and descriptive research to determine whether the discussion of previous studies is a necessary consequence. The following conclusions were drawn. First, with regard to the recognition and measurement principles of employee stock options, the discussion process established by accounting standards included an increase in the explanations of expenses, order of recognition and measurement principles, and explanations consistent with the FASB concept statements (asset and liability views). Further, the measurement method, in contrast to the principles, uses fair value as a measurement attribute in many related transactions. This has been consistently and methodically drawn from the exposure draft (1993).", "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.70.3.45", "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": "藻利, 衣恵", "creatorNameLang": "ja"}, {"creatorName": "MOHRI, Kinue", "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", "download_preview_message": "", "file_order": 0, "filename": "06_MOHRI-Kinue.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "mimetype": "application/pdf", "size": 1100000.0, "url": {"objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/2005328/files/06_MOHRI-Kinue.pdf"}, "version_id": "f4c5898d-a4bc-4f37-8e67-148deb8d6f99"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Employee Stock Options", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Recognition and Measurement Principles", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Measurement Method", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Measurement Attribute", "subitem_subject_scheme": "Other"}, {"subitem_subject": "FASB", "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": "FASBにおけるストック・オプション会計基準の分析 : その原則処理と測定方法を中心に", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "FASBにおけるストック・オプション会計基準の分析 : その原則処理と測定方法を中心に", "subitem_title_language": "ja"}]}, "item_type_id": "40001", "owner": "1", "path": ["1680504467577"], "permalink_uri": "https://doi.org/10.18999/ecos.70.3.45", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2023-04-04"}, "publish_date": "2023-04-04", "publish_status": "0", "recid": "2005328", "relation": {}, "relation_version_is_last": true, "title": ["FASBにおけるストック・オプション会計基準の分析 : その原則処理と測定方法を中心に"], "weko_shared_id": -1}