{"created":"2023-06-19T09:47:02.865265+00:00","id":1498,"links":{},"metadata":{"_buckets":{"deposit":"924371fa-2d61-44b6-bdd5-90467f2016bd"},"_deposit":{"created_by":17,"id":"1498","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"1498"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:00001498","sets":["172:180"]},"author_link":["2879","2878"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"43","bibliographicPageStart":"35","bibliographicVolumeNumber":"16","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":"The Government Accounting Standards Board (GASB) has issued two Exposure Drafts proposing improvements to Financial reporting of pensions by state and local government: accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans. The documents would propose amendments to the existing pension standards to improve how the cost and obligations associated with the pensions that governments provide to their employees are calculated and reported. The first Exposure Draft, Accounting and Financial Reporting for Pensions (Pension Exposure Draft), primarily relates to reporting by governments that provide pensions to their employees. A second related Exposure Draft, Financial Reporting for Pension Plans, (Pension Plan Exposure Draft), addresses the reporting by the pension plans that administer those benefits.\nUsers of state and local government financial reports have the GASB that current standards do not provide enough information to adequately understand the cost the liability for benefits promised to active and retired employees, stated GASB Chairman. The proposals contains in the Exposure Drafts are the result of research and extensive deliberations by the Board to address these issues and make financial reporting of pensions more transparent, comparable and useful to citizens, legislators, and bond analysts.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","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":"ベイコク コウテキ ネンキン カイケイ キジュン ノ アラタナ ホウコウセイ ト ソノ トクチョウ"}]},"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":[{"nameIdentifier":"2878","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kudo, Hisatsugu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2879","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":"2018-02-09"}],"displaytype":"detail","filename":"SSC-JA2012-01602-004.pdf","filesize":[{"value":"725.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SSC-JA2012-01602-004.pdf","url":"https://shukutoku.repo.nii.ac.jp/record/1498/files/SSC-JA2012-01602-004.pdf"},"version_id":"0bd10b9a-0842-4021-aa14-5083860945ff"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年金基金","subitem_subject_scheme":"Other"},{"subitem_subject":"年金負債","subitem_subject_scheme":"Other"},{"subitem_subject":"財務報告","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"アカウンタビリティ","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":"米国公的年金会計基準の新たな方向性とその特徴","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国公的年金会計基準の新たな方向性とその特徴"},{"subitem_title":"Accounting and Financial Reporting for Pensions an amendment of GASB Statement No.25 and No.27","subitem_title_language":"en"}]},"item_type_id":"2","owner":"17","path":["180"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-09"},"publish_date":"2018-02-09","publish_status":"0","recid":"1498","relation_version_is_last":true,"title":["米国公的年金会計基準の新たな方向性とその特徴"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T10:07:33.858353+00:00"}