{"created":"2023-06-19T08:07:12.291541+00:00","id":29,"links":{},"metadata":{"_buckets":{"deposit":"210b2d45-c1d7-4f3e-b8b8-d6f182e995a7"},"_deposit":{"created_by":4,"id":"29","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"29"},"status":"published"},"_oai":{"id":"oai:okinawauniversity.repo.nii.ac.jp:00000029","sets":["1:14:27"]},"author_link":["34","35"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"25","bibliographicPageEnd":"91","bibliographicPageStart":"77","bibliographic_titles":[{"bibliographic_title":"地域研究 = Regional studies"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、2017年に公表された中国の企業会計準則第14号「収益」を取り上げ、同準則における収益の認識原則と測定アプローチを明らかにし、旧準則との主要な変更点を明らかにし、IFRS15号「顧客契約から生じる収益」の内容と比較したうえで、新準則第14号「収益」公表の意義を検討しようとするものである。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"中国の企業会計準則第14号「収益」は、2006年に公表されていたが、2014年に公表されたIFRS15号「顧客契約から生じる収益」の影響を受け、2017年に改訂された。新準則第14号は、包括的な収益認識基準として、物品の販売と役務の提供に関するすべての契約に適用されるため、旧準則第14号「収益」と同第15号「工事契約」は廃止されることになった。新準則第14号は、従来の収益の定義を維持しているが、収益の認識と測定について旧準則から全面的な改訂を行い、具体的な取扱いを提供している。新準則第14号の核心となる原則は、「企業は、顧客が関連する資産の支配を獲得する際に、履行義務の充足と見なされ、収益を認識する」ということで、収益は、①顧客契約の識別、②履行義務の識別、③取引価格の算定、④識別された履行義務における取引価格の配分と⑤履行義務の充足時点における収益の認識の５つのステップにより、認識される。特に、新準則第14号は、収益認識時点の判断について、「資産の支配の移転」という新しい規準を提示し、従来の「資産の所有に伴う主要なリスクと便益の移転」の規準による収益認識時点の曖昧さの問題を改善し、物品販売による収益と役務提供による収益との区別ができ、取引の経済的実態をより反映する会計処理\nができる。また、新準則第14号はIFRS15号の内容を多く受け入れ、適用時期もIFRS15号と同じであり、IFRSとの同等性評価を維持することができると考えられる。","subitem_description_type":"Other"},{"subitem_description":"Accounting Standards for Business Enterprise (ASBE) No.14 “Revenue” was published in2017 by Ministry of Finance of China. First, this paper presented the summary of recognitionand measurement about ASBE No.14 published in 2017. Then, this paper examined thedifferences between ASBE No.14 published in 2006 and ASBE No.14 published in 2017, andcompared ASBE No.14 published in 2017 with IFRS No.15“ Revenue from Customer Contracts”.Finally, this paper considered the implication of ASBE No.14 published in 2017.","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34415/00000017","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"沖縄大学地域研究所"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40022331278","subitem_relation_type_select":"NAID"}}]},"item_10002_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"地域研究"}]}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"沖縄大学地域研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12056256","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-2082","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"姚, 小佳"},{"creatorName":"ヨウ, ショウカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"34","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Yao, Xiaojia ","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"35","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":"2021-06-16"}],"displaytype":"simple","filename":"No25p77.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No25p77","url":"https://okinawauniversity.repo.nii.ac.jp/record/29/files/No25p77.pdf"},"version_id":"5be068bf-1f79-4cf1-b47b-50ed2430de54"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"https://ci.nii.ac.jp/keyword/企業会計準則","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/収益認識","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/顧客契約","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/資産の支配","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/ASBE","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/Revenue Recognition","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/Customer Contract","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/Control of Assets","subitem_subject_scheme":"Other"},{"subitem_subject":"「ASBE｜ IFRS｜ Revenue Recognition｜ Customer Contract｜ Control of Assets」","subitem_subject_language":"en","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":"中国の企業会計準則第14号「収益」に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の企業会計準則第14号「収益」に関する一考察"},{"subitem_title":"A Study on ASBE No.14 \"Revenue\"","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["27"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-06-16"},"publish_date":"2021-06-16","publish_status":"0","recid":"29","relation_version_is_last":true,"title":["中国の企業会計準則第14号「収益」に関する一考察"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-06-19T08:48:19.825199+00:00"}