{"created":"2023-06-19T09:47:06.855497+00:00","id":1589,"links":{},"metadata":{"_buckets":{"deposit":"6231f37f-d282-4d15-a1d0-6bcf6a38a0f0"},"_deposit":{"created_by":17,"id":"1589","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"1589"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:00001589","sets":["172:176"]},"author_link":["3108","3109"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-11-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"134","bibliographicPageStart":"127","bibliographicVolumeNumber":"20","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":"In June 2012 the GASB approved a pair of related Statements that reflect substantial improvements to the accounting and financial reporting of pensions by state and local governments and pension plans. Statement No.67, Financial Reporting for Pension Plans, addresses financial reporting for state and local government pension plans. Statement No.68, Accounting and Financial Reporting for Pensions, establishes new accounting and financial reporting requirements for governments that provide their employees with pensions.\nThe guidance contained in these Statements will change how governments calculate and report the costs and obligations associated with pensions in important ways.\nIt is designed to improve the decision-usefulness of reported pension information and to increase the transparency, consistency, and comparability of pension information across governments.\nStatement 67 replaces the requirements of Statement No.25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, for most public employee pension plans. Statement 68 replaces the requirements of Statement No.27, Accounting for Pensions by State and Local Governmental Employers, for most government employers. The new Statements also replace the requirements of Statement No.50, Pension Disclosures, for those governments and pension plans.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"10","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":"淑徳大学経営学部教授"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"GASB シンネンキン カイケイ キジュン ノ ザイム ホウコク モンダイ"}]},"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-JA2015-02001-010.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SSC-JA2015-02001-010.pdf","url":"https://shukutoku.repo.nii.ac.jp/record/1589/files/SSC-JA2015-02001-010.pdf"},"version_id":"ad002c95-d20f-4062-b049-877690ac910e"}]},"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":"年金費用","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":"GASB新年金会計基準の財務報告問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GASB新年金会計基準の財務報告問題"},{"subitem_title":"Financial Reporting for Pensions : an amendment of GASB Statement","subitem_title_language":"en"}]},"item_type_id":"2","owner":"17","path":["176"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-09"},"publish_date":"2018-02-09","publish_status":"0","recid":"1589","relation_version_is_last":true,"title":["GASB新年金会計基準の財務報告問題"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T10:05:52.852463+00:00"}