{"created":"2021-03-01T06:15:42.307328+00:00","id":8963,"links":{},"metadata":{"_buckets":{"deposit":"541fafdc-a564-4f7d-9da1-21351890cedf"},"_deposit":{"created_by":17,"id":"8963","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"8963"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00008963","sets":["659:853:854:1068"]},"author_link":["25140","25141"],"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":"Reconciling the Roles of Accounting for Financial Instruments and Hedge Activities : Searching for the Best Measure of the Hedge of Anticipated Transactions","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"97","bibliographicPageStart":"83","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","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_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/2237/10725"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.51.2.83","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_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"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":"張, 黎迎","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25140","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ZHANG, Liying","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25141","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":"2018-02-19"}],"displaytype":"detail","filename":"ecos_51_2_83.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_51_2_83.pdf","objectType":"fulltext","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":"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":"ヘッジ会計と金融商品会計との整合性－予定ヘッジのあり方を中心に－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ヘッジ会計と金融商品会計との整合性－予定ヘッジのあり方を中心に－","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1068"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-11"},"publish_date":"2008-12-11","publish_status":"0","recid":"8963","relation_version_is_last":true,"title":["ヘッジ会計と金融商品会計との整合性－予定ヘッジのあり方を中心に－"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:05:49.326218+00:00"}