{"_buckets": {"deposit": "27737b49-6794-4299-a4cb-cac21d480cf8"}, "_deposit": {"id": "28609", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "28609"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00028609", "sets": ["2436"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Revisit the Asset/Liability View and the Revenue/Expense View : Referring to the Measurement Attributes of Historical Cost and Fair Value"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2019-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1-2", "bibliographicPageEnd": "14", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "67", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "With regard to the calculation of net income, two confrontational approaches have been suggested in accounting literature. One is the asset/liability view in which the net income is calculated as the change in net asset at the beginning and end of an accounting period, excluding the change caused by transactions with shareholders. The other is the revenue/expense view in which the net income is calculated as the realized revenue deducting matched expenses during an accounting period. Both views were not originally connected to certain measurement attributes such as historical cost and fair value. However, after 2004 when the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) suggested the comprehensive fair value model in which all financial instruments are measured at fair value. The objective of this study is to revisit the asset/liability view and the revenue/ expense view by referring to the controversial discussions on measurement attributes of historical cost and fair value. The findings of this study reveal that accounting standards-setters such as the FASB, the IASB, as well as the Accounting Standards Board of Japan (ASBJ) support the application of a mixed measurement attribute model; however, they mostly fail to show the criteria when historical cost (or fair value) should be applied to achieve the purposes of financial statements.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.67.1-2.1", "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"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_61": {"attribute_name": "ISSN（Online）", "attribute_value_mlt": [{"subitem_source_identifier": "2434-5741", "subitem_source_identifier_type": "ISSN"}]}, "item_9_source_id_7": {"attribute_name": "ISSN（print）", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "首藤, 洋志"}], "nameIdentifiers": [{"nameIdentifier": "93682", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "SHUTO, Hiroshi"}], "nameIdentifiers": [{"nameIdentifier": "93683", "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": "2019-10-08"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "01_shuto-hiroshi.pdf", "filesize": [{"value": "1.6 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1600000.0, "url": {"label": "01_shuto-hiroshi.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/28609/files/01_shuto-hiroshi.pdf"}, "version_id": "0670fcdd-2bb4-452c-a80c-8a7170b3aea8"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "asset and liability view", "subitem_subject_scheme": "Other"}, {"subitem_subject": "revenue and expense view", "subitem_subject_scheme": "Other"}, {"subitem_subject": "historical cost", "subitem_subject_scheme": "Other"}, {"subitem_subject": "fair value", "subitem_subject_scheme": "Other"}, {"subitem_subject": "mixed measurement attribute model", "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": "資産負債観と収益費用観に関する独立説から結合説への変容過程 : 歴史的原価会計と公正価値会計との関連性に触れながら", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "資産負債観と収益費用観に関する独立説から結合説への変容過程 : 歴史的原価会計と公正価値会計との関連性に触れながら"}]}, "item_type_id": "9", "owner": "1", "path": ["2436"], "permalink_uri": "https://doi.org/10.18999/ecos.67.1-2.1", "pubdate": {"attribute_name": "公開日", "attribute_value": "2019-10-08"}, "publish_date": "2019-10-08", "publish_status": "0", "recid": "28609", "relation": {}, "relation_version_is_last": true, "title": ["資産負債観と収益費用観に関する独立説から結合説への変容過程 : 歴史的原価会計と公正価値会計との関連性に触れながら"], "weko_shared_id": null}