{"created":"2023-07-25T09:58:14.560736+00:00","id":710,"links":{},"metadata":{"_buckets":{"deposit":"36caecaa-d8ff-48fd-b02a-f541ba521403"},"_deposit":{"created_by":4,"id":"710","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"710"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00000710","sets":["2:35"]},"author_link":["1462","1464"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"レンケツ　ザイム　ショヒョウ　ニオケル　リエキ　ブンパイ　キノウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1995-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"66","bibliographicPageStart":"51","bibliographicVolumeNumber":"9・10","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小栗, 崇資"},{"creatorName":"オグリ, タカシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1462","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Oguri, Takashi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1464","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This paper is concerned with the possibility of appropriation of consolidated profit for dividends on consolidated statements. According to a lot of accounting textbooks, consolidated statements seem to be useful on the disclosure of group accounting information, but they seem not to be possible to appropriate consolidated profit, because appropriation of profit for dividends is done by only parent company. From the point of historical view, however, so many companies in the US have appropriated consolidated profit for dividends and a few of company law have presented the possibility of appropriation of consolidated profit. In this paper, the author studies critically on the US experiences of consolidated accounting and focuses on the possibility to enlarge the function of consolidated statements, not only to full disclosure of group information but to appropriation of consolidated profit.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本福祉大学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"1995-01-31"}],"displaytype":"detail","filename":"keizai09・10-05oguri.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai09・10-05oguri","url":"https://nfu.repo.nii.ac.jp/record/710/files/keizai09・10-05oguri.pdf"},"version_id":"ce720e34-3003-45b0-8763-5a6ad597cc36"}]},"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":"連結財務諸表における利益分配機能","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結財務諸表における利益分配機能"},{"subitem_title":"The Profit available for Dividend on Consolidated Statements","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["35"],"pubdate":{"attribute_name":"公開日","attribute_value":"1995-01-31"},"publish_date":"1995-01-31","publish_status":"0","recid":"710","relation_version_is_last":true,"title":["連結財務諸表における利益分配機能"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:45:37.160577+00:00"}