{"created":"2023-06-19T11:08:04.950535+00:00","id":333,"links":{},"metadata":{"_buckets":{"deposit":"64723201-3044-4d6b-b135-d62eadeab9f7"},"_deposit":{"created_by":14,"id":"333","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"333"},"status":"published"},"_oai":{"id":"oai:ic.repo.nii.ac.jp:00000333","sets":["1:36:38"]},"author_link":["797","798"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"204","bibliographicPageStart":"191","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"茨城キリスト教大学紀要. II, 社会・自然科学"},{"bibliographic_title":"Journal of Ibaraki Christian College. I, Humanities, II, Social and natural sciences","bibliographic_titleLang":"en"}]}]},"item_10002_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Kurihara, Masaki"}],"nameIdentifiers":[{"nameIdentifier":"798","nameIdentifierScheme":"WEKO"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this study is to clarify the problems of the accounting system of Japan.Currently, revisions of Japanese accounting standards have been done for adjustment with International Financial Reporting Standards. However, as a result, accounting standards of Japan have inconsistency in the inside. And Revised Accounting Standards for Business Combinations have been issued at 2013. That inconsistency applies to the standard, too. In this paper, such a problem that this standard has is clarified by the system analysis","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"茨城キリスト教大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13426370","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"栗原, 正樹"}],"nameIdentifiers":[{"nameIdentifier":"797","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":"2014-03-06"}],"displaytype":"detail","filename":"2-05_kurihara.pdf","filesize":[{"value":"459.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"2-05_kurihara","url":"https://ic.repo.nii.ac.jp/record/333/files/2-05_kurihara.pdf"},"version_id":"4c61fef3-2d86-4cea-9040-a32a71e569b6"}]},"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":"企業結合会計に見る我が国制度会計の会計観","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業結合会計に見る我が国制度会計の会計観"},{"subitem_title":"The problems of the accounting system of Japan seen to Accounting Standards for Business Combination","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["38"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-06"},"publish_date":"2014-03-06","publish_status":"0","recid":"333","relation_version_is_last":true,"title":["企業結合会計に見る我が国制度会計の会計観"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-07-28T08:27:45.342634+00:00"}