{"created":"2023-05-15T12:06:46.104624+00:00","id":1641,"links":{},"metadata":{"_buckets":{"deposit":"228e7137-f768-47aa-91fa-410e60b7fb46"},"_deposit":{"created_by":7,"id":"1641","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"1641"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00001641","sets":["17:8:11:216:217"]},"author_link":["2714"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2,3","bibliographicPageEnd":"271","bibliographicPageStart":"259","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"愛知学院大学論叢. 商学研究"},{"bibliographic_title":"THE BUSINESS REVIEW OF AICHI GAKUIN UNIVERSITY THE SHOGAKU KENKYU","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学商学会"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40020151311","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00006536","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-8932","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"伊藤, 徳正"},{"creatorName":"イトウ, ノリマサ","creatorNameLang":"ja-Kana"},{"creatorName":"ITOH, Norimasa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2714","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-11-20"}],"displaytype":"detail","filename":"第54巻第2-3号_259-272.pdf","filesize":[{"value":"11.9 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"〈ノート〉会計方針の開示に関する整理","url":"https://agu.repo.nii.ac.jp/record/1641/files/第54巻第2-3号_259-272.pdf"},"version_id":"1a16636d-48dc-44bd-af50-b0d249f1e4d2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計方針の開示","subitem_subject_scheme":"Other"},{"subitem_subject":"ギルマン会計学","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報の基準","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報の質的特徴","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":"〈ノート〉会計方針の開示に関する整理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈ノート〉会計方針の開示に関する整理"},{"subitem_title":"A Study on Disclosure of Accounting Policies","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["217"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-20"},"publish_date":"2020-11-20","publish_status":"0","recid":"1641","relation_version_is_last":true,"title":["〈ノート〉会計方針の開示に関する整理"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T19:47:18.697230+00:00"}