{"_buckets": {"deposit": "541fafdc-a564-4f7d-9da1-21351890cedf"}, "_deposit": {"id": "8963", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8963"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008963"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Reconciling the Roles of Accounting for Financial Instruments and Hedge Activities : Searching for the Best Measure of the Hedge of Anticipated Transactions"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2003-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "97", "bibliographicPageStart": "83", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "This paper identifies problems related to hedge accounting frequently employed in the current business scene.  In particular, I discuss whether the application of hedge accounting should be reduced by the extent that the related financial assets/liabilities are measured by their fair values.  Although fair value measurement of financial instruments effectively substitutes for the roles played by hedge accounting, I emphasize that the latter can still make sense as for the specific hedge activities such as the hedge of anticipated future transactions.", "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/2237/10725"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.2.83", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u5f35, \u9ece\u8fce"}], "nameIdentifiers": [{"nameIdentifier": "25140", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Liying"}], "nameIdentifiers": [{"nameIdentifier": "25141", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_51_2_83.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": "ecos_51_2_83.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8963/files/ecos_51_2_83.pdf"}, "version_id": "135eb1a9-14e7-4c17-8fe1-02d8283bb51e"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u3068\u306e\u6574\u5408\u6027\uff0d\u4e88\u5b9a\u30d8\u30c3\u30b8\u306e\u3042\u308a\u65b9\u3092\u4e2d\u5fc3\u306b\uff0d", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u3068\u306e\u6574\u5408\u6027\uff0d\u4e88\u5b9a\u30d8\u30c3\u30b8\u306e\u3042\u308a\u65b9\u3092\u4e2d\u5fc3\u306b\uff0d"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1068"], "permalink_uri": "https://doi.org/10.18999/ecos.51.2.83", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2008-12-11"}, "publish_date": "2008-12-11", "publish_status": "0", "recid": "8963", "relation": {}, "relation_version_is_last": true, "title": ["\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u3068\u306e\u6574\u5408\u6027\uff0d\u4e88\u5b9a\u30d8\u30c3\u30b8\u306e\u3042\u308a\u65b9\u3092\u4e2d\u5fc3\u306b\uff0d"], "weko_shared_id": null}