{"created":"2025-03-01T11:15:02.653193+00:00","id":2027225,"links":{},"metadata":{"_buckets":{"deposit":"cc45547a-91d6-4302-bc1a-9e44dea1d81d"},"_deposit":{"created_by":41,"id":"2027225","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027225"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027225","sets":["1727147343679:1730443970747:1730443973408"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"IASB 概念フレームワークの「表示及び開示」と情報セットアプローチ","subitem_title_language":"ja"},{"subitem_title":"“Presentation and Disclosure\" on the IASB’s Conceptual Framework and Information Set Approach","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長濱, 照美","creatorNameLang":"ja"},{"creatorName":"Nagahama, Terumi","creatorNameLang":"en"}],"familyNames":[{"familyName":"長濱","familyNameLang":"ja"},{"familyName":"Nagahama","familyNameLang":"en"}],"givenNames":[{"givenName":"照美","givenNameLang":"ja"},{"givenName":"Terumi","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_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2020 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"情報セットアプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"IASB","subitem_subject_scheme":"Other"},{"subitem_subject":"表示及び開示","subitem_subject_scheme":"Other"},{"subitem_subject":"包括利益","subitem_subject_scheme":"Other"},{"subitem_subject":"包括利益計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"英国","subitem_subject_scheme":"Other"},{"subitem_subject":"業績報告","subitem_subject_scheme":"Other"},{"subitem_subject":"FRS3","subitem_subject_scheme":"Other"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"IASB の改訂版の概念フレームワークにおける新設章「表示及び開示」で，包括利益の概念が導入された。本稿の目的は，①当該新設章「表示及び開示」において，情報セットアプローチは採用されているか，②情報セットアプローチと包括利益の概念及び包括利益計算書はどのような関連性を有するか，以上を明らかにすることである。考察の結果，①に関して，「表示及び開示」における規定に情報セットアプローチの特質がみられた。②に関して，英国における包括利益の概念の導入と包括利益計算書の開発は，情報セットアプローチを構成する思考の導入と並行して行われたことが明らかとなった。以上より，IASB の単独開発となった概念フレームワークの「表示及び開示」に，英国の情報セットアプローチの影響が残存していると結論付けた。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/48993","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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