{"created":"2023-05-15T15:33:41.482881+00:00","id":14295,"links":{},"metadata":{"_buckets":{"deposit":"4a95454f-0894-4efa-bfcb-34490de3be60"},"_deposit":{"created_by":1,"id":"14295","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"14295"},"status":"published"},"_oai":{"id":"oai:shiga-u.repo.nii.ac.jp:00014295","sets":["491:492:1915"]},"author_link":[],"control_number":"14295","item_2_biblio_info_8":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第432号","bibliographicPageEnd":"131","bibliographicPageStart":"114","bibliographic_titles":[{"bibliographic_title":"彦根論叢","bibliographic_titleLang":"ja"}]}]},"item_2_description_43":{"attribute_name":"item_2_description_43","attribute_value_mlt":[{"subitem_description_type":"Other"}]},"item_2_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"The aim of this paper is to introduce Chapter 2 and the relevant illustrative examples in Appendix A of CDSB Guidance Accounting for Climate: Integrating Climate-related Matters into Financial Reporting printed in December\n2020 in the Japanese language. CDSB Guidance focuses on the effects of material climaterelated matters on companies’ general purpose financial statements (including relevant footnotes) prepared by companies that apply\nIFRSs. In particular, Chapter 2 addresses the question of how preparers can integrate climate-related matters into reporting in line with the four existing IFRS Standards, and what such disclosures might look like.\n  Due to space constraints, this paper focuses only on matters in Chapter 2, which is related to IAS 36 Impairment of Assets and the relevant illustrative examples in Appendix A.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"滋賀大学 経済学会","subitem_publisher_language":"ja"}]},"item_2_source_id_11":{"attribute_name":"item_2_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AA1208814X","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_9":{"attribute_name":"item_2_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"0387-5989","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"滋賀大学","affiliationNameLang":"ja"},{"affiliationName":"シガ ダイガク","affiliationNameLang":"ja-Kana"},{"affiliationName":"Shiga University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"赤塚, 尚之","creatorNameLang":"ja"},{"creatorName":"アカツカ, ナオユキ","creatorNameLang":"ja-Kana"},{"creatorName":"Akatsuka, Naoyuki","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-07-25"}],"displaytype":"detail","filename":"hikoron432_akatsuka.pp.114-131.pdf","filesize":[{"value":"633.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hikoron432_akatsuka.pp.114-131.pdf","url":"https://shiga-u.repo.nii.ac.jp/record/14295/files/hikoron432_akatsuka.pp.114-131.pdf"},"version_id":"dcd3bf1d-910b-4da6-9449-e94f97449d1b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Climate Disclosure Standards Board (CDSB)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"climate-related matters","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"climate-related risks","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IAS 36","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":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"〈研究ノート〉文献解題Accounting for Climate : Integrating Climate-related Matters into Financial Reporting （CDSB Guidance）（その3 ･完）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈研究ノート〉文献解題Accounting for Climate : Integrating Climate-related Matters into Financial Reporting （CDSB Guidance）（その3 ･完）","subitem_title_language":"ja"},{"subitem_title":"ケンキュウ ノート ブンケン カイダイ Accounting for Climate  Integrating Climate related Matters into Financial Reporting CDSB Guidance ソノ 3 カン","subitem_title_language":"ja-Kana"},{"subitem_title":"Notes : Annotated Bibliography of CDSB Guidance ''Accounting for Climate : Integrating Climate-related Matters into Financial Reporting'' (3)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"1","path":["1915"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-07-25"},"publish_date":"2022-07-25","publish_status":"0","recid":"14295","relation_version_is_last":true,"title":["〈研究ノート〉文献解題Accounting for Climate : Integrating Climate-related Matters into Financial Reporting （CDSB Guidance）（その3 ･完）"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2025-03-05T03:33:22.077910+00:00"}