{"created":"2023-06-19T11:08:07.090760+00:00","id":377,"links":{},"metadata":{"_buckets":{"deposit":"6bd13abb-4681-4948-8a20-bf3b9d65a24b"},"_deposit":{"created_by":14,"id":"377","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"377"},"status":"published"},"_oai":{"id":"oai:ic.repo.nii.ac.jp:00000377","sets":["1:46:49"]},"author_link":["933","934"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"234","bibliographicPageStart":"223","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"茨城キリスト教大学紀要"},{"bibliographic_title":"Journal of Ibaraki Christian University","bibliographic_titleLang":"en"}]}]},"item_10002_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KURIHARA, Masaki"}],"nameIdentifiers":[{}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper is the presentation of the study of Logical contradiction on concept of liabilities.A lot of research on theliabilitiesalready exists.However,previous studies have not been systematically interpreted concept of liabilities of the accounting view.Now the Japanese accounting are confused.It is because new accounting view and old accounting view are in conflict exist at the same time.The purpose of this paper is to eliminate the conflict of concept of liabilities,and it is to be the help of correct understanding about accounting standard of japan.","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"},{"creatorName":"クリハラ, マサキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-25"}],"displaytype":"detail","filename":"2-06_kurihara.pdf","filesize":[{"value":"454.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"2-06_kurihara","url":"https://ic.repo.nii.ac.jp/record/377/files/2-06_kurihara.pdf"},"version_id":"59f6686a-6400-4719-af7e-cc14d86350e9"}]},"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":"我が国の負債概念に内在する論理的な不整合","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"我が国の負債概念に内在する論理的な不整合"},{"subitem_title":"Logical contradiction on concept of liabilities","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["49"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-01-25"},"publish_date":"2016-01-25","publish_status":"0","recid":"377","relation_version_is_last":true,"title":["我が国の負債概念に内在する論理的な不整合"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T11:20:12.880690+00:00"}