{"created":"2023-05-15T11:44:48.599889+00:00","id":4885,"links":{},"metadata":{"_buckets":{"deposit":"ca99383c-d1d0-4ded-a752-e5e27a405f2c"},"_deposit":{"created_by":1,"id":"4885","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"4885"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00004885","sets":["308:309:310:342"]},"author_link":["15946","15945"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Presentation of Income for Insurance Contracts"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"54","bibliographicPageStart":"45","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"経済貿易研究 : 研究所年報"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿の目的は、保険契約にかんするIFRSの利益計算および利益表示の特徴を明らかにすることである。はじめにIASB が提案してきた保険契約会計の変遷を概観し、次に契約サービス・マージンの性質について検討した。再公開草案では、貸借対照表において保険契約負債を現在価額で評価する一方、利益計算においては繰延処理を含めた稼得利益としての純利益を維持し、金利の変化分をその他の包括利益としており、他のIFRSと概ね一貫していることを示した。次に、契約サービス・マージンの性質について複数の仮説を取り上げて比較検討した。契約負債として解釈することを優位としながらも、負債の定義として概念フレームワークとの不整合性が存在していることを指摘した。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経済貿易研究所"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00071389","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0386-5193","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":"小川, 淳平"}],"nameIdentifiers":[{"nameIdentifier":"15945","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Ogawa, Jumpei"}],"nameIdentifiers":[{"nameIdentifier":"15946","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":"2018-11-19"}],"displaytype":"detail","filename":"43-04.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"43-04.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/4885/files/43-04.pdf"},"version_id":"d3b814fe-7f45-48bb-a2ac-8dbcc48b212b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"保険契約","subitem_subject_scheme":"Other"},{"subitem_subject":"負債","subitem_subject_scheme":"Other"},{"subitem_subject":"包括利益","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","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":"保険契約の利益表示","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"保険契約の利益表示"}]},"item_type_id":"3","owner":"1","path":["342"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"4885","relation_version_is_last":true,"title":["保険契約の利益表示"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:06:23.003547+00:00"}