{"created":"2023-07-25T09:04:06.667475+00:00","id":1896,"links":{},"metadata":{"_buckets":{"deposit":"73a8c203-9125-494e-b8b0-b5fa138c3f9e"},"_deposit":{"created_by":3,"id":"1896","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1896"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00001896","sets":["208:211:251:363"]},"author_link":["5214"],"item_3_alternative_title_19":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"he International Movement of Accounting Standards　of Consolidated Financial Statements : The Trend of Extension of Conditions for Consolidation and Application of the Equity Method"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"344","bibliographicPageStart":"321","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"富山大学紀要．富大経済論集"}]}]},"item_3_description_15":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近年，資本市場のグローバル化に伴い，会計基準の国際的共通化に向けた動きが進んでいる。これに関して，欧州証券規制当局委員会(CERS)は，日本基準と国際財務報告基準および国際会計基準（以下，合わせてIASBの会計基準という）の間に重要な相違があると評価し，欧州連合(EU)域内で証券を公募する日本企業に対して補完的措置を要求した。その中に連結の範囲が含まれている。","subitem_description_type":"Abstract"},{"subitem_description":"本稿では，連結範囲ならびに持分法適用会社の判定基準に関して，米国，IASBおよび日本の会計基準の動向を比較分析し，コンバージェンスの方向について検討した。その結果，とりわけSPEの連結範囲の判定に際して，投融資企業が負担すべき投融資先の損失リスクの評価を重視する傾向が高まっており，SPEの連結方針は，連結範囲や持分法適用会社の判定に際して，支配力基準や影響力基準とは異質の新たな指標，あるいはそれらを包摂する新たな指標を生み出す可能性があることを示唆した。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"富山大学紀要．富大経済論集，第52巻第2号，2006.11，pp.321-344","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5214","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000237933681","nameIdentifierScheme":"CiNii 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啓一"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-15"}],"displaytype":"detail","filename":"52-2Koshino.pdf","filesize":[{"value":"1.3 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