{"created":"2023-05-15T12:24:14.687138+00:00","id":16274,"links":{},"metadata":{"_buckets":{"deposit":"3d7bee69-fe67-4fcd-bab6-873438333053"},"_deposit":{"created_by":1,"id":"16274","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16274"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00016274","sets":["528:1538:1541:1548"]},"author_link":["40176","39999"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"An Inquiry into a Shift to Disclosure Based on Consolidated Accounting Information"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-12-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"57","bibliographicPageStart":"43","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"情報研究 : 関西大学総合情報学部紀要"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"In June 1997, the consolidated financial statements system in Japan was revised drastically after an interval of twenty years. The two highlights of the revisions are : (i) a shift of an important point of disclosure from separate business information to consolidated business information and (ii) a change of the criterion of the scope of consolidation from rate of stocks which the parent company holds to real control power of the parent company. By these revisions, the new Japanese system became a system similar to the consolidated financial statements in International Accounting Standards. In this paper, I describe the history of the consolidated financial statements system in Japan, outline the revised new system, discuss a few problems concerning the revised new system, and note the impact of the revised new system on the management of corporation groups. Specifically, I discuss whether the new system can check if a parent company intentionally excludes subsidiary companies or associate companies from the scope of consolidation. I conclude that it will be difficult to check this matter by means of the new system.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"40176","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kitajima, Osamu"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10484636","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1341156X","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"北島, 治"}],"nameIdentifiers":[{"nameIdentifier":"39999","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"30249304","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000030249304"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-07-09"}],"displaytype":"detail","filename":"KU-1100-19981220-03.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-19981220-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/16274/files/KU-1100-19981220-03.pdf"},"version_id":"867e921d-c4b1-4732-8230-90a68c924c93"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"連結情報中心のディスクロージャーへの移行に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結情報中心のディスクロージャーへの移行に関する一考察"}]},"item_type_id":"10","owner":"1","path":["1548"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-07-09"},"publish_date":"2020-07-09","publish_status":"0","recid":"16274","relation_version_is_last":true,"title":["連結情報中心のディスクロージャーへの移行に関する一考察"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-17T01:55:30.758203+00:00"}