{"created":"2023-05-15T11:51:39.585528+00:00","id":13698,"links":{},"metadata":{"_buckets":{"deposit":"2623b72c-c525-4784-b0d8-79239bfb98ef"},"_deposit":{"created_by":10,"id":"13698","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"13698"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00013698","sets":["74:79:108:1324"]},"author_link":["35583","35582"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Subsequent Trends toward the Response and Adoption to IFRS in Japan"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"61","bibliographicPageEnd":"36","bibliographicPageStart":"21","bibliographic_titles":[{"bibliographic_title":"国際経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"International Management Review","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿は、IFRSのこれまでの設定の経緯と日本におけるIFRSの対応と適用へ向けたその後の動きについていくつかの視点から論じている。加えて、デジタル化の進化に関わるIFRSの無形資産の会計について考察した。IFRSは、現在130以上の法域で導入が進んでいる。しかし日本では強制適用に踏み出せないでいるのが現状だ。米国が国際基準の強制適用に向けて動き出せば、日本は危機感をもって国際会計基準の導入に向けて検討に入らざるを得なくなろう。日本では政界や財界の反対に押されIFRSの導入を見送る可能性が高いが、欧州やアジアで採用が進んでいることで、これ以上導入を引き延ばすことに利点はない。　一方、国際会計基準が早くから注目してきた一つが、「無形資産」に関する規定（IAS38）である。その理由は、無形資産が企業の中長期的な競争戦略の重要な要素として重視されるようになってきたことが挙げられる。日本では、無形資産への投資額が有形資産への投資額をまだ追い越していないようだが、デジタル関連の投資が増えれば、無形資産としてバランスシートに記載する事例も増えるだろう。これらの傾向から研究開発活動や環境会計など、非財務情報への関心が一層高まっていることもIFRSの開示基準に影響を及ぼし、またESGの情報開示基準に向けた国際ルール作りにも少なからず影響を与える。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 優太"}],"nameIdentifiers":[{"nameIdentifier":"35582","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":"2021-04-06"}],"displaytype":"detail","filename":"04 日本におけるIFRSの対応と適用へのその後の動向.pdf","filesize":[{"value":"836.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"04 日本におけるIFRSの対応と適用へのその後の動向","url":"https://kanagawa-u.repo.nii.ac.jp/record/13698/files/04 日本におけるIFRSの対応と適用へのその後の動向.pdf"},"version_id":"f0a55199-f819-405b-ad89-db008ad0b227"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"IASB","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"ESG","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":"日本におけるIFRSの対応と適用へのその後の動向","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本におけるIFRSの対応と適用へのその後の動向","subitem_title_language":"ja"},{"subitem_title":"Subsequent Trends toward the Response and Adoption to IFRS in Japan","subitem_title_language":"en"}]},"item_type_id":"3","owner":"10","path":["1324"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-04-06"},"publish_date":"2021-04-06","publish_status":"0","recid":"13698","relation_version_is_last":true,"title":["日本におけるIFRSの対応と適用へのその後の動向"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T05:05:56.414369+00:00"}