{"created":"2023-05-15T12:08:35.845867+00:00","id":3883,"links":{},"metadata":{"_buckets":{"deposit":"d4c1b653-5164-43fd-a2d2-5fa382c7004c"},"_deposit":{"created_by":7,"id":"3883","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"3883"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00003883","sets":["17:8:11:451:452"]},"author_link":["2793"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2,3","bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"59","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":"40022026064","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":"中山, 重穂"},{"creatorName":"ナカヤマ, シゲホ","creatorNameLang":"ja-Kana"},{"creatorName":"NAKAYAMA, Shigeho","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2793","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":"2022-06-07"}],"displaytype":"detail","filename":"③商学研究 第59巻第2・3号_1-15.pdf","filesize":[{"value":"601.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"IASBとIPSASBにおける「財務報告の目的」の比較検討","url":"https://agu.repo.nii.ac.jp/record/3883/files/③商学研究 第59巻第2・3号_1-15.pdf"},"version_id":"62979d08-591f-43fc-96ff-05b4210f270d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IASB","subitem_subject_scheme":"Other"},{"subitem_subject":"IPSASB","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"財務報告の目的","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定目的","subitem_subject_scheme":"Other"},{"subitem_subject":"説明責任目的","subitem_subject_scheme":"Other"},{"subitem_subject":"資源提供者","subitem_subject_scheme":"Other"},{"subitem_subject":"サービス受領者","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":"IASBとIPSASBにおける「財務報告の目的」の比較検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IASBとIPSASBにおける「財務報告の目的」の比較検討"},{"subitem_title":"A Comparison of Objective of General Purpose Financial Reporting between IASB and IPSASB","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["452"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-06-07"},"publish_date":"2022-06-07","publish_status":"0","recid":"3883","relation_version_is_last":true,"title":["IASBとIPSASBにおける「財務報告の目的」の比較検討"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T12:36:05.971379+00:00"}