{"created":"2023-05-15T15:33:22.035170+00:00","id":13848,"links":{},"metadata":{"_buckets":{"deposit":"119c89ea-eb28-41b5-af34-5aaddb6b4947"},"_deposit":{"created_by":10,"id":"13848","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"13848"},"status":"published"},"_oai":{"id":"oai:shiga-u.repo.nii.ac.jp:00013848","sets":["491:952:1855"]},"author_link":["49242","49240","49241"],"item_9_alternative_title_20":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"IASB 2018ネン ガイネン フレーム ワーク ト ヒキアテキン カイケイ : ガイネン レベル キジュン レベル ノ ヨビテキ ケントウ"}]},"item_9_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第53号","bibliographicPageEnd":"284","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"滋賀大学経済学部研究叢書"}]}]},"item_9_description_43":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Book","subitem_description_type":"Other"}]},"item_9_description_7":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"滋賀大学経済学部研究叢書, 第53号, pp. 1-284","subitem_description_type":"Other"}]},"item_9_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{}],"names":[{"name":"アカツカ, ナオユキ"}]}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{}],"names":[{"name":"Akatsuka, Naoyuki"}]}]},"item_9_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"滋賀大学経済学部"}]},"item_9_relation_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"BC05025390","subitem_relation_type_select":"NCID"}}]},"item_9_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"滋賀大学経済学部"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"赤塚, 尚之"}],"nameIdentifiers":[{}]}]},"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":"book","resourceuri":"http://purl.org/coar/resource_type/c_2f33"}]},"item_title":"IASB「2018年概念フレームワーク」と引当金会計 : 概念レベル・基準レベルの予備的検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IASB「2018年概念フレームワーク」と引当金会計 : 概念レベル・基準レベルの予備的検討"}]},"item_type_id":"9","owner":"10","path":["1855"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-02-05"},"publish_date":"2021-02-05","publish_status":"0","recid":"13848","relation_version_is_last":true,"title":["IASB「2018年概念フレームワーク」と引当金会計 : 概念レベル・基準レベルの予備的検討"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T16:37:38.937984+00:00"}