{"created":"2023-06-19T07:35:15.108935+00:00","id":746,"links":{},"metadata":{"_buckets":{"deposit":"63575bde-44ca-49eb-873a-98d24cd2468a"},"_deposit":{"created_by":3,"id":"746","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"746"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00000746","sets":["1:18:80"]},"author_link":["2074","2073"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"41","bibliographicPageStart":"33","bibliographicVolumeNumber":"(3)","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro journal of management","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文では、不動産売却損益の認識に関して、会計基準委員会が2004年2月に公表した「不動産の売却に係わる会計処理に関する論点整理」について、その理論的前提である「リスク経済価値アプローチ」と「事業投資リスクからの解放アプローチ」に焦点をあててつぎの問題点を検討する。その第1の問題点では「通常の不動産の売却」に「販売用不動産の売却」を含めており、棚卸資産としての売却と有形固定資産としての不動産の売却と区別していない点であるが、区別すべきであるといえよう。第2の問題点は、不動産の売却に係る売却損益の認識について、リスク経済価値アプローチが採用されている点であるが、企業経済活動の実態をありのままに写像するために構成要素アプローチを採用すべきである。第3の問題点は、売手が事業投資のリスクから開放され、その時点で収益を認識し、当該資産を費用に振り替える会計処理を行うべきとしている点であるが、不動産の売却取引を「リスクからの解放」ととらえるのは必ずしも妥当であるとはいえず、「あるリスクから他のリスクへの変換(移転)」ととらえるのが実態を表しており、資産負債アプローチに従うべきものである。","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article discusses the following controversial issues, focusing on \"the risk-reward approach\" and \"the approach to release from business investment risk\" (release approach) in \"The issues Summary of Accounting Treatment for Real-estate Sales\" presented by the Accounting Standard Board of Japan (ASBJ). The first issue is that the sales of real estate as inventory must be distinguished from ordinary real-estate sales. The second issue is concerned with\" the risk-award approach which dose not map the economic substance of reality of business economic activities. As for the third issue, asset-liability approach should be applied in stead of release approach which is not valid because the real-estate sales should be regarded as the transformation from a type of risk to anther type of risk.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004766411","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"目白大学経営学部経営学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小泉, 友香"},{"creatorName":"コイズミ, ユウカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2073","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KOIZUMI, Yuka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2074","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":"2017-10-20"}],"displaytype":"detail","filename":"KJ00004766411.pdf","filesize":[{"value":"879.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004766411.pdf","url":"https://mejiro.repo.nii.ac.jp/record/746/files/KJ00004766411.pdf"},"version_id":"4a805566-8c1c-4aa2-8a65-1f20055e10b9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"不動産売却取引","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク経済価値アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"構成要素アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"事業投資リスク解放アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"資産負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"real estate sale transactions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"risk-reward approach","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"component approach","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"risk release approach","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Asset-liabilities approach","subitem_subject_language":"en","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":"不動産売却取引の会計処理について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不動産売却取引の会計処理について"},{"subitem_title":"Accounting treatments for the real estate sale transactions","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["80"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-20"},"publish_date":"2017-10-20","publish_status":"0","recid":"746","relation_version_is_last":true,"title":["不動産売却取引の会計処理について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T08:08:34.345798+00:00"}