{"created":"2023-05-15T08:42:45.235913+00:00","id":490,"links":{},"metadata":{"_buckets":{"deposit":"d149ae99-2de1-4ab4-a802-f987609937cf"},"_deposit":{"created_by":13,"id":"490","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"490"},"status":"published"},"_oai":{"id":"oai:aulib.repo.nii.ac.jp:00000490","sets":["7:1719383916346:51:78"]},"author_link":["856","857"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-12-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"57・58","bibliographicPageEnd":"53","bibliographicPageStart":"41","bibliographic_titles":[{"bibliographic_title":"旭川大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"The journal of the Asahikawa University","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The first purpose of this paper is to search the cause of off-balance by Leases Accounting Standards in Japan. In addition, the second purpose is to clear leading on-balance of the non-transfer ownership finance leases by Impairment Accounting Standards in Japan. The criteria to divide the operating leases and the finance leases are present value 90% and useful life 75% in America. Therefore, the operating leases become off-balance, the finance leases become on-balance. Passing once criteria, the finance leases become on-balance in America. The criteria to divide the operating leases and the finance leases are non-cancelable and full-payout in Japan. And besides, the criteria of divide the transfer ownership finance leases and the non-transfer ownership finance leases are present value 90% and useful life 75%. The non-transfer ownership finance leases exist only in Japan. Therefore, the operating leases and the non-transfer ownership finance leases become off-balance, the only transfer ownership finance leases become on-balance. Passing twice criteria, the finance leases become on-balance. These on-balance leases are abridged by the structure of Leases Accounting Standards in Japan. Impairment Accounting Standards deal with both the on-balance lasses and the off-balance leases. The former is a treatment of decreasing assets ; the latter is a treatment of increasing liabilities. The treatments of the former and the latter are different, but both treatments recognize impairment loss. Impairment Accounting Standards do not distinguish the non-transfer ownership finance leases from the transfer ownership finance leases. Consequently, it will be no need to distinguish the non-transfer ownership finance leases from the transfer ownership finance leases in Japan.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00010679","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02863863","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"吉田, 勝弘","creatorNameLang":"ja"},{"creatorName":"ヨシダ, カツヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"856","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Yoshida, Katsuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"857","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":"2017-01-27"}],"displaytype":"detail","filename":"KJ00004129747.pdf","filesize":[{"value":"913.9 kB"}],"format":"application/pdf","licensetype":"license_11 ","mimetype":"application/pdf","url":{"label":"KJ00004129747.pdf","url":"https://aulib.repo.nii.ac.jp/record/490/files/KJ00004129747.pdf"},"version_id":"b76b862e-62f4-44b2-b075-76cb50f1d082"}]},"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":"減損会計基準がリース会計に与える影響(1)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損会計基準がリース会計に与える影響(1)","subitem_title_language":"ja"},{"subitem_title":"Effect of Leases by Impairment Accounting Standards (1)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["78"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-01-27"},"publish_date":"2017-01-27","publish_status":"0","recid":"490","relation_version_is_last":true,"title":["減損会計基準がリース会計に与える影響(1)"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-08-25T05:25:00.383088+00:00"}