{"created":"2023-05-15T12:07:08.743967+00:00","id":2085,"links":{},"metadata":{"_buckets":{"deposit":"fd57e7cb-c373-4de9-8ff7-a2b640b9c722"},"_deposit":{"created_by":7,"id":"2085","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"2085"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00002085","sets":["35:43:83:298:299"]},"author_link":["3204"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"87","bibliographicPageStart":"77","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"地域分析:愛知学院大学経営研究所々報   "},{"bibliographic_title":"The Journal of the Research Institute of Business","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学産業研究所 "}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110006424323","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":"AN00006434","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02859084","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"立花, 得雄"},{"creatorName":"タチバナ, トクオ","creatorNameLang":"ja-Kana"},{"creatorName":"TACHIBANA, Tokuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3204","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":"2020-12-10"}],"displaytype":"detail","filename":"地域分析第45巻第1号_77-88.pdf","filesize":[{"value":"2.7 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"ドイツコンツェルン決算書における営業権の会計処理","url":"https://agu.repo.nii.ac.jp/record/2085/files/地域分析第45巻第1号_77-88.pdf"},"version_id":"36757112-be94-4ec9-9a5f-c6e341f2f24f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資本連結の目的と課題","subitem_subject_scheme":"Other"},{"subitem_subject":"資本連結の方法","subitem_subject_scheme":"Other"},{"subitem_subject":"営業権の会計処理","subitem_subject_scheme":"Other"},{"subitem_subject":"親会社の計上と評価の選択権の重視","subitem_subject_scheme":"Other"},{"subitem_subject":"利益計算の歪曲の可能性","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":"ドイツ コンツェルン決算書における営業権の会計処理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ コンツェルン決算書における営業権の会計処理"},{"subitem_title":"GoF-Bilanzierung in der deutschen Konsolidierungspraxis","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["299"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-12-10"},"publish_date":"2020-12-10","publish_status":"0","recid":"2085","relation_version_is_last":true,"title":["ドイツ コンツェルン決算書における営業権の会計処理"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T13:25:23.788884+00:00"}