{"created":"2023-05-15T16:29:40.978973+00:00","id":525,"links":{},"metadata":{"_buckets":{"deposit":"cd1e7d2f-9c0a-45ab-9e3e-0547b55df807"},"_deposit":{"created_by":2,"id":"525","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"525"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00000525","sets":["82:87:88:89"]},"author_link":["2782","2780","2781","2779"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of Fair Value Concept from the Viewpoint of Value Theory"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-02-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-4","bibliographicPageEnd":"182","bibliographicPageStart":"161","bibliographicVolumeNumber":"99","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Fair value has become an important measurement model for financial reporting by aggressive promotion of FASB and IASB. However, the terms of \"fair\" and \"value\" have not been sufficiently examined in the accounting standards and the accounting researchers. Regardless of the original meaning of fair value, fair value has established the basis for measurement, and fair value accounting has also been spread. Because \"fair value\" is originally derived from law and economics, it is necessary to examine beyond the scope of accounting. This paper examines the appropriateness of the fair value concept from the viewpoint of value theory of economics.","subitem_description_type":"Abstract"},{"subitem_description":"公正価値は，FASB及びIASBによる積極的な推進によって，財務報告の重要な測定モデルになった。しかし，公正価値の「公正」と「価値」が何を意味するのかについては，会計基準や会計研究者によって十分に検討されてこなかった。むしろ，公正価値の本来の意味を問わないまま，公正価値は測定基礎としての地位を確立し，公正価値会計も普及してきたのである。しかし，「公正価値」は，法律学および経済学に由来するので，会計学の範囲を超えて検討する必要がある。このうち，本稿では，主に経済学の価値理論の視点に立って，公正価値概念の適正性を考察し，公正価値会計の将来の発展を探求する。","subitem_description_type":"Abstract"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"松本睦樹教授定年退職記念号","subitem_description_type":"Other"},{"subitem_description":"In Honour of Prof. Mutuki Matumoto","subitem_description_type":"Other"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 99(1-4), pp.161-182; 2020","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"2781","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Wang, Lin"}]},{"nameIdentifiers":[{"nameIdentifier":"2782","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Xu, Yang"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"08"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"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":"王, 琳"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"徐, 陽"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-18"}],"displaytype":"detail","filename":"Keizai99_161.pdf","filesize":[{"value":"447.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai99_161.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/525/files/Keizai99_161.pdf"},"version_id":"92d12348-0710-41b8-88ac-75f782fe8b77"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Fair value","subitem_subject_scheme":"Other"},{"subitem_subject":"Labor theory of value","subitem_subject_scheme":"Other"},{"subitem_subject":"Equilibrium Theory","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"労働価値説","subitem_subject_scheme":"Other"},{"subitem_subject":"均衡価格理論","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":"価値理論の視点から見た公正価値概念を考察する","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"価値理論の視点から見た公正価値概念を考察する"}]},"item_type_id":"3","owner":"2","path":["89"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-06"},"publish_date":"2020-03-06","publish_status":"0","recid":"525","relation_version_is_last":true,"title":["価値理論の視点から見た公正価値概念を考察する"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-05-15T18:34:59.938090+00:00"}