{"created":"2023-05-15T11:52:39.866527+00:00","id":932,"links":{},"metadata":{"_buckets":{"deposit":"da538604-1bfa-4c3b-b8b9-fbe70525778e"},"_deposit":{"created_by":12,"id":"932","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"932"},"status":"published"},"_oai":{"id":"oai:meikai.repo.nii.ac.jp:00000932","sets":["159:160:185"]},"author_link":["1833"],"control_number":"932","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"29","bibliographicPageEnd":"54","bibliographicPageStart":"35","bibliographic_titles":[{"bibliographic_title":"明海大学不動産学部論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Meikai Studies in Real Estate Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The impairment accounting standard, one of Japan's accounting standards, became compulsory in 2006\nto ensure the transparency of financial statements, eliminate discretionary valuation by management, and\nachieve international harmonization of accounting standards. Since then, questionnaire surveys on corporate\nimpairment practices and management decision-making have been conducted to investigate attitudes toward\nthe introduction of the impairment accounting standard, and specifically the impact and the degree of its\nadoption. Based on those survey results, this paper conducted a questionnaire survey on the impairment of\ntangible fixed assets owned by companies, focusing on the valuation method of real estate, while considering\nthe nature of governance and valuation experts. We found some changes in the grouping of assets and the calculation\nmethod of the discount rate, which are still considered important issues in accounting practice today.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"names":[{"name":"Furukawa, Suguru","nameLang":"en"}]},{"names":[{"name":"Yamamoto, Takashi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"不動産学部論集編集委員会","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10407624","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13429302","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"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":"古川, 傑","creatorNameLang":"ja"},{"creatorName":"フルカワ, スグル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1833","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"山本, 卓","creatorNameLang":"ja"},{"creatorName":"ヤマモト, タカシ","creatorNameLang":"ja-Kana"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-03-31"}],"displaytype":"preview","filename":"明海大学_不動産学部論集No29_3.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文","objectType":"fulltext","url":"https://meikai.repo.nii.ac.jp/record/932/files/明海大学_不動産学部論集No29_3.pdf"},"version_id":"886d5a87-11d4-4147-8a07-cc1e86df02f0"}]},"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":"有形固定資産の減損処理等に関するアンケート調査 : 減損会計適用実務の対応の変化とその課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"有形固定資産の減損処理等に関するアンケート調査 : 減損会計適用実務の対応の変化とその課題","subitem_title_language":"ja"},{"subitem_title":"Questionnaire on Impairment of Tangible Fixed Assets : Changes in Practices and Issues in Applying Impairment Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["185"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-31"},"publish_date":"2021-03-31","publish_status":"0","recid":"932","relation_version_is_last":true,"title":["有形固定資産の減損処理等に関するアンケート調査 : 減損会計適用実務の対応の変化とその課題"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2025-05-10T06:30:44.107614+00:00"}