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金融商品会計基準における混合属性会計の成立と銀行の資本蓄積 : 経済の金融化を支える混合属性会計の経済的機能とその限界
https://doi.org/10.14988/0002000343
https://doi.org/10.14988/0002000343f148ba4d-538f-44ec-b487-9baddb1bdc13
名前 / ファイル | ライセンス | アクション |
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017075060007.pdf (1.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2024-04-16 | |||||||||||
タイトル | ||||||||||||
言語 | ja | |||||||||||
タイトル | 金融商品会計基準における混合属性会計の成立と銀行の資本蓄積 : 経済の金融化を支える混合属性会計の経済的機能とその限界 | |||||||||||
タイトル | ||||||||||||
言語 | ja-Kana | |||||||||||
タイトル | キンユウ ショウヒン カイケイ キジュン ニオケル コンゴウ ゾクセイ カイケイ ノ セイリツ ト ギンコウ ノ シホン チクセキ : ケイザイ ノ キンユウカ オ ササエル コンゴウ ゾクセイ カイケイ ノ ケイザイテキ キノウ ト ソノ ゲンカイ | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | Formation of mixed-attribute accounting model in accounting for financial instruments and capital accumulation of banks : the economic functions and limitations of the model that supports financialization | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
キーワード | ||||||||||||
主題 | 銀行, 金融商品会計, 混合属性会計, 金融化 fair value, bank accounting, mixed-attribute accounting, OCI, financialization |
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資源タイプ | ||||||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
資源タイプ | departmental bulletin paper | |||||||||||
ID登録 | ||||||||||||
ID登録 | 10.14988/0002000343 | |||||||||||
ID登録タイプ | JaLC | |||||||||||
アクセス権 | ||||||||||||
アクセス権 | open access | |||||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
著者 |
新祖, 隆志郎
× 新祖, 隆志郎
WEKO
2256
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著者所属 | ||||||||||||
ja | ||||||||||||
山口大学経済学部教授 | ||||||||||||
内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | 麻生潤准教授定年退職記念号(Special issue in commemoration of Associate Professor Jun Aso's retirement) | |||||||||||
言語 | ja | |||||||||||
書誌情報 |
ja : 同志社商学 en : Doshisha Shogaku (The Doshisha Business Review) 巻 75, 号 6, p. 973-996, 発行日 2024-03-14 |
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出版者 | ||||||||||||
言語 | ja | |||||||||||
出版者 | 同志社大学商学会 | |||||||||||
出版者(英) | ||||||||||||
言語 | ja-Latn | |||||||||||
出版者 | Doshisha Daigaku Shogakkai | |||||||||||
出版者(英) | ||||||||||||
言語 | en | |||||||||||
出版者 | The Association of Commerce Doshisha University | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 03872858 | |||||||||||
書誌レコードID | ||||||||||||
収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00165609 | |||||||||||
権利者情報 | ||||||||||||
権利者名 | 同志社大学商学会 | |||||||||||
言語 | ja | |||||||||||
権利者名 | Doshisha Daigaku Shogakkai | |||||||||||
言語 | ja-Latn | |||||||||||
権利者名 | The Association of Commerce Doshisha University | |||||||||||
言語 | en | |||||||||||
関連サイト | ||||||||||||
関連タイプ | isFormatOf | |||||||||||
識別子タイプ | URI | |||||||||||
関連識別子 | https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0 | |||||||||||
言語 | ja | |||||||||||
関連名称 | 掲載刊行物所蔵情報へのリンク / Link to Contents | |||||||||||
フォーマット | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | application/pdf | |||||||||||
出版タイプ | ||||||||||||
出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題 | 336.92 |