{"created":"2024-03-22T01:43:18.107072+00:00","id":2000289,"links":{},"metadata":{"_buckets":{"deposit":"1e72d00d-de9e-46d7-a1bc-d6568b415c14"},"_deposit":{"created_by":7,"id":"2000289","owner":"7","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"2000289"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:02000289","sets":["35:43:384:1710379044388"]},"author_link":["3619","3619"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-02-14","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"129","bibliographicPageStart":"117","bibliographic_titles":[{"bibliographic_title":"AGUビジネスレビュー(愛知学院大学ビジネス科学研究所所報)","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Journal of the Institute of Business Science Research AGU Business Review","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者(英)","attribute_value_mlt":[{"familyNames":[{"familyName":"NOGUCHI","familyNameLang":"en"}],"givenNames":[{"givenName":"Tomohiro","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3619","nameIdentifierScheme":"WEKO"}],"names":[{"name":"NOGUCHI, Tomohiro","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学ビジネス科学研究所","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2436ー2832","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野口, 倫央","creatorNameLang":"ja"},{"creatorName":"ノグチ, トモヒロ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"野口","familyNameLang":"ja"},{"familyName":"ノグチ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"倫央","givenNameLang":"ja"},{"givenName":"トモヒロ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3619","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-03-22"}],"filename":"④IFRS適用企業によるのれん減損処理の特徴と資本市場の評価.pdf","filesize":[{"value":"4 MB"}],"format":"application/pdf","licensetype":"license_5","url":{"url":"https://agu.repo.nii.ac.jp/record/2000289/files/④IFRS適用企業によるのれん減損処理の特徴と資本市場の評価.pdf"},"version_id":"6f03906c-6ead-499a-8982-44c9fffaa771"}]},"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":"IFRS適用企業によるのれん減損処理の特徴と資本市場の評価","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS適用企業によるのれん減損処理の特徴と資本市場の評価","subitem_title_language":"ja"},{"subitem_title":"Accounting for Impairment of Goodwill under IFRS: Characteristics and Market Valuation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["1710379044388"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-03-22"},"publish_date":"2024-03-22","publish_status":"0","recid":"2000289","relation_version_is_last":true,"title":["IFRS適用企業によるのれん減損処理の特徴と資本市場の評価"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2024-04-02T05:02:30.836562+00:00"}