{"_buckets": {"deposit": "240100da-2d1f-4b76-866a-d65bd832f52d"}, "_deposit": {"created_by": 3, "id": "4667", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "4667"}, "status": "published"}, "_oai": {"id": "oai:wako.repo.nii.ac.jp:00004667", "sets": ["193"]}, "author_link": ["5523"], "item_27_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2019-02", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "20", "bibliographicPageStart": "11", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "和光経済"}, {"bibliographic_title": "Wako Keizai", "bibliographic_titleLang": "en"}]}]}, "item_27_description_19": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_27_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "The purpose of this study is to propose criteria for defining the scope of consolidation in making consolidated financial statements for medical corporation groups. In corporate accounting standards, the scope of consolidation is determined by whether a parent company has the greater part of share of other companies. However, for medical corporations, it is not able to use the same criteria for defining the scope of consolidation because the Japanese Medical Law denies any members’ ownerships on medical corporations. In this study, the author points out following two things. Firstly, in making consolidated financial statements for medical corporation groups, it is suitable to use the economic unit concepts as a basic concept. Secondly, criteria for defining the scope of related public-interest corporations adopted in the accounting standard for independent administrative corporations.", "subitem_description_type": "Abstract"}]}, "item_27_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "和光大学社会経済研究所"}]}, "item_27_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00258120", "subitem_source_identifier_type": "NCID"}]}, "item_27_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "02865866", "subitem_source_identifier_type": "ISSN"}]}, "item_27_version_type_20": {"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": "海老原, 諭"}], "nameIdentifiers": [{"nameIdentifier": "5523", "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": "2019-06-04"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "wk5102-04.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "wk5102-04.pdf", "url": "https://wako.repo.nii.ac.jp/record/4667/files/wk5102-04.pdf"}, "version_id": "d2694b20-eec6-4852-8cfc-05f069fc92d5"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "医療法人会計", "subitem_subject_scheme": "Other"}, {"subitem_subject": "連結基礎概念", "subitem_subject_scheme": "Other"}, {"subitem_subject": "経済的単一体概念", "subitem_subject_scheme": "Other"}, {"subitem_subject": "医療の非営利性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "持分あり社団医療法人", "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": "医療法人グループ会計における連結範囲の画定基準", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "医療法人グループ会計における連結範囲の画定基準"}, {"subitem_title": "Criteria for Defining the Scope of Consolidation for Medical Corporations’ Financial Statements", "subitem_title_language": "en"}]}, "item_type_id": "27", "owner": "3", "path": ["193"], "permalink_uri": "https://wako.repo.nii.ac.jp/records/4667", "pubdate": {"attribute_name": "公開日", "attribute_value": "2019-06-04"}, "publish_date": "2019-06-04", "publish_status": "0", "recid": "4667", "relation": {}, "relation_version_is_last": true, "title": ["医療法人グループ会計における連結範囲の画定基準"], "weko_shared_id": -1}