{"created":"2023-06-19T07:57:00.522631+00:00","id":611,"links":{},"metadata":{"_buckets":{"deposit":"928d3d9b-1382-44c1-b1b5-6be9aecee021"},"_deposit":{"created_by":14,"id":"611","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"611"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000611","sets":["12:2:194"]},"author_link":["722"],"control_number":"611","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4合併号","bibliographicPageEnd":"28","bibliographicPageStart":"1","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"商経論集"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究は、日本の中小金融機関においてDCF法が原則適用となっていないという現状を背景にして、中小金融機関が「要管理先」と「破綻懸念先」に対してDCF法を導入する意義について検討している。日本の償却・引当制度の特徴は、自己査定の債務者区分ごとに貸倒引当金の算定方法が定まっている点にある。DCF法の適用先は「要管理先」と「破綻懸念先」と定められているが、DCF法を適用している場合と適用していない場合とでは、「要管理先」と「破綻懸念先」の引当額はどれほど異なるのであろうか。そこで、本研究は、教科書的な解説も交えながら、DCF法を適用している場合と適用していない場合の「要管理先」と「破綻懸念先」の引当額の総額の適切性に関して検討を行う。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"梅澤, 俊浩","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"722","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":"2018-05-21"}],"displaytype":"detail","filename":"(SR00531234UT)梅澤俊浩.pdf","filesize":[{"value":"17.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"(SR00531234UT)梅澤俊浩","url":"https://kitakyu.repo.nii.ac.jp/record/611/files/(SR00531234UT)梅澤俊浩.pdf"},"version_id":"691d05cb-58df-4d34-ae63-8a61e2fda3dd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"銀行","subitem_subject_scheme":"Other"},{"subitem_subject":"貸倒引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー見積法","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":"中小金融機関とキャッシュ・フロー見積法","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小金融機関とキャッシュ・フロー見積法","subitem_title_language":"ja"},{"subitem_title":"Regional financial institutions and cash flow estimate method","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["194"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-05-21"},"publish_date":"2018-05-21","publish_status":"0","recid":"611","relation_version_is_last":true,"title":["中小金融機関とキャッシュ・フロー見積法"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-10T07:00:55.897396+00:00"}