{"created":"2023-05-15T13:16:15.646833+00:00","id":873,"links":{},"metadata":{"_buckets":{"deposit":"c6ede72a-4332-46d2-b042-b3b780bc9f53"},"_deposit":{"created_by":20,"id":"873","owners":[20],"pid":{"revision_id":0,"type":"depid","value":"873"},"status":"published"},"_oai":{"id":"oai:ncu.repo.nii.ac.jp:00000873","sets":["13:7:214:216"]},"author_link":["1658"],"item_10_alternative_title_2":{"attribute_name":"タイトルヨミ","attribute_value_mlt":[{"subitem_alternative_title":"キンユウ フサイ ノ コウセイ カチ ヒョウカ ノ エイキョウ Citigroup ノ ジレイ"}]},"item_10_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"119","bibliographicPageStart":"89","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"オイコノミカ"}]}]},"item_10_description_22":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"昨今の金融危機以来，とりわけ金融資産の公正価値評価について多くの批判や懐疑的意見が寄せられた．また，米国で事業活動をおこなう金融機関を中心として，金融負債への公正価値オプションの適用による評価損益の認識についても，否定的な見解がみられた．公正価値の適用をめぐっては，資産と負債では論点や反応が異なっている．本研究の第１の目的は，公正価値評価に関する資産・負債の相違の原因をあらためて整理・検討することである．さらに，金融負債の公正価値評価の影響を，金融負債に対する公正価値オプションの適用によって発生する評価損益の影響に着目して検証することが第２の目的である．その際に，米国に本拠を置く大手金融機関であるCitigroupを事例として取り上げる．本研究の含意は，公正価値オプションを選択した金融資産・金融負債の公正価値変化額には一定の相殺効果があるが期間的な対応をはかるには限界があること，および金融負債に関する自己信用評価損益が業績に及ぼす影響は業績の程度に依存し，状況によっては業績を増幅させる効果があることである．","subitem_description_type":"Abstract"}]},"item_10_source_id_12":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03891364","subitem_source_identifier_type":"ISSN"}]},"item_10_source_id_14":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00025971","subitem_source_identifier_type":"NCID"}]},"item_10_version_type_23":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小川, 淳平"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2014-08-05"}],"displaytype":"detail","filename":"08_ogawa.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"B41-20130331-89","url":"https://ncu.repo.nii.ac.jp/record/873/files/08_ogawa.pdf"},"version_id":"0267a939-9b6a-45f9-82f9-b254f1350012"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"負債の公正価値評価","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値オプション","subitem_subject_scheme":"Other"},{"subitem_subject":"自己信用リスク","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":"金融負債の公正価値評価の影響 : Citigroupの事例","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"金融負債の公正価値評価の影響 : Citigroupの事例"},{"subitem_title":"The Effect of Fair Value Accounting for Financial Liabilities : A Case Study of Citigroup Inc.","subitem_title_language":"en"}]},"item_type_id":"10","owner":"20","path":["216"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-08-05"},"publish_date":"2014-08-05","publish_status":"0","recid":"873","relation_version_is_last":true,"title":["金融負債の公正価値評価の影響 : Citigroupの事例"],"weko_creator_id":"20","weko_shared_id":-1},"updated":"2023-05-16T08:02:02.629525+00:00"}