{"created":"2023-05-15T09:03:39.986103+00:00","id":4597,"links":{},"metadata":{"_buckets":{"deposit":"4ca2e48b-0fd4-447b-b46d-ba319fca370b"},"_deposit":{"created_by":3,"id":"4597","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4597"},"status":"published"},"_oai":{"id":"oai:hirosaki.repo.nii.ac.jp:00004597","sets":["732:928:746"]},"author_link":["17393","17394","17392"],"item_5_alternative_title_21":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Consideration about the concept the profit and loss as for the changing foreign exchange"}]},"item_5_alternative_title_22":{"attribute_name":"タイトル（ヨミ）","attribute_value_mlt":[{"subitem_alternative_title":"ヘンドウ スル ガイコク カワセ ニ カンスル ソンエキ ノ ガイネン ニ ツイテノ コウサツ"}]},"item_5_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-18","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"11","bibliographicPageEnd":"66","bibliographicPageStart":"57","bibliographic_titles":[{"bibliographic_title":"弘前大学大学院地域社会研究科年報"}]}]},"item_5_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"変動する外国為替の相場は様々な要因によって変化するが、それでは外国為替取引の結果は損益としてどのように把握され、企業の決算に反映されるのであろうか。外国為替の損益の問題は会計の領域に属するものであるが、これを概観することは外国為替取引自体の理解を深めることになるので、外国為替損益の特性と損益の捉え方の概略について述べることにする。一般に企業財務における外国為替取引の損益は、商品の売買との関連で捉えられている。わが国の会計原則ではこれがベースになっているが、会計原則の特例として認められている外国為替銀行の計理では、外国為替をあたかも1 つの商品として認識する。その損益の把握方法は本来の為替取引の実態や特性をより解りやすく反映している。そこで、外国為替銀行の損益認識をベースにまずその特性を論究する。","subitem_description_type":"Abstract"}]},"item_5_description_7":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"弘前大学大学院地域社会研究科年報. 11, 2015, 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