{"created":"2025-03-01T10:09:44.849850+00:00","id":2026797,"links":{},"metadata":{"_buckets":{"deposit":"29e90732-a6f5-44cd-9a69-cd432b7a8267"},"_deposit":{"created_by":41,"id":"2026797","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026797"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026797","sets":["1727147343679:1730443970747:1730443985539"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"第三の財務表としてのキャッシュ・フロー計算書 : 直接法と間接法をめぐる内部矛盾 <論説>","subitem_title_language":"ja"},{"subitem_title":"Statement of Cash Flows as The Third Financial Statement : Internal Contradiction Involving The Direct and Indirect Methods","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"永田, 靖","creatorNameLang":"ja"},{"creatorName":"Nagata, Yasushi","creatorNameLang":"en"}],"familyNames":[{"familyName":"永田","familyNameLang":"ja"},{"familyName":"Nagata","familyNameLang":"en"}],"givenNames":[{"givenName":"靖","givenNameLang":"ja"},{"givenName":"Yasushi","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"FASB","subitem_subject_scheme":"Other"},{"subitem_subject":"SFAS95","subitem_subject_scheme":"Other"},{"subitem_subject":"総合化思考","subitem_subject_scheme":"Other"},{"subitem_subject":"補完的役割","subitem_subject_scheme":"Other"},{"subitem_subject":"代替的役割","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿では財務会計基準審議会(Financial Accounting Standards Board, 以下, FASBと記す)が1986年7月に公表した「公開草案」をもとに, キャッシュ・フロー計算書のうち, 特に営業活動によるキャッシュ・フローの報告に焦点をあてることによって, 直接法と間接法についての検討を試みたい。このことは, 直接法および間接法の意味内容の検討に基づき, 本来代替的な方法ではないこれらの二つの方法の選択を会計報告書の作成者に委ねているということに「公開草案」自体の重大な問題点が潜んでいることを指摘したいと考える。つまり, 本稿ではこの問題点を念頭に置きつつ, 焦点を直接法と間接法に絞り, 以下のような検討を行いたいと考える。(1)直接法および間接法の意味, およびそれぞれの方法によって作成されるキャッシュ・フロー計算書の内容について検討を行う。(2)「公開草案」と「SFAS95」の内容を比較検討し, その共通点および問題点を明確化することにより, キャッシュ・フローの報告に関する「SFAS95」の基本理念を探る。(3)直接法および間接法の選択に関して, 「SFAS95」がいかなる要請をしているか明確にし, (2)で取り上げた基本理念との関連性を検討する。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/17991","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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<論説>","item_type_id":"40003","owner":"41","path":["1730443985539"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026797","relation_version_is_last":true,"title":["第三の財務表としてのキャッシュ・フロー計算書 : 直接法と間接法をめぐる内部矛盾 <論説>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:09:59.674420+00:00"}