{"created":"2023-06-19T09:47:02.192515+00:00","id":1483,"links":{},"metadata":{"_buckets":{"deposit":"66641eb3-6879-4f00-9ebb-b8d6d27489eb"},"_deposit":{"created_by":17,"id":"1483","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"1483"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:00001483","sets":["172:182"]},"author_link":["2849","2848"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"65","bibliographicPageStart":"59","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"国際経営・文化研究"},{"bibliographic_title":"Cross-cultural business and cultural studies","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Government Accounting Standards Board (GASB) is to develop high-quality standards of accounting and financial reporting for state and local governments.\nHigh-quality standards lead to information in financial reports that improves transparency, assists users in assessing accountability, and is useful for making decisions. The GASB periodically reviews its existing standards to determine whether they continue to achieve these objectives effectively.\nWhen GASB's pension standards-Statement No.25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, and No.27, Accounting for Pension by State and Local Governmental Employers-became effective in 1996 and 1997, respectively, they were arguably the best they could have been given the limitations of the financial reporting model at the time.\nThese standards represented a significant step forward in generally accepted accounting principles. They established a financial reporting framework for defined benefit pension plans, and they laid out requirements for the measurement, recognition and display of pension expenditures / expense and related liabilities, note disclosures and requires supplementary information in the financial reports of state and local government employers.\nThe board is in the deliberative phase of acting upon the input it received from more than 115 organization and individuals in response to an Invitation to Comment. GASB is scheduled to issue a Preliminary Views in June 2010, Which will be designed to set forth and seek comments on the board's current thinking at this stage in the project.\nAn Exposure Draft of a proposed standard is expected in the first half of 2011.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11169031","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13431412","subitem_source_identifier_type":"ISSN"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"淑徳大学国際コミュニケーション学部経営コミュニケーション学科教授"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"GASB ネンキン カイケイ キジュン ノ アラタナ ドウコウ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"工藤, 久嗣"},{"creatorName":"クドウ, ヒサツグ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kudo, Hisatsugu","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-09"}],"displaytype":"detail","filename":"SSC-JA2011-01502-006.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SSC-JA2011-01502-006.pdf","url":"https://shukutoku.repo.nii.ac.jp/record/1483/files/SSC-JA2011-01502-006.pdf"},"version_id":"7c4c0bf0-683f-452c-a2b6-0b89991493c8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"GASB","subitem_subject_scheme":"Other"},{"subitem_subject":"公会計","subitem_subject_scheme":"Other"},{"subitem_subject":"年金負債","subitem_subject_scheme":"Other"},{"subitem_subject":"アカウンタビリティ","subitem_subject_scheme":"Other"},{"subitem_subject":"財務報告","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":"GASB年金会計基準の新たな動向","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GASB年金会計基準の新たな動向"},{"subitem_title":"A New Views of Pension Accounting and Financial Reporting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"17","path":["182"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-09"},"publish_date":"2018-02-09","publish_status":"0","recid":"1483","relation_version_is_last":true,"title":["GASB年金会計基準の新たな動向"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T10:07:59.566760+00:00"}