{"created":"2023-05-15T12:29:30.135041+00:00","id":23417,"links":{},"metadata":{"_buckets":{"deposit":"ab4cc9dc-45af-4c58-9fd4-a4413185be92"},"_deposit":{"created_by":1,"id":"23417","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"23417"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00023417","sets":["528:1691:1694:1697"]},"author_link":["52126","29038"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Analysis of the IASB and FASB Joint Project for Improving the Lease Accounting Standards"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"106","bibliographicPageStart":"89","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"現代社会と会計"}]}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"宮本勝浩教授 退職記念号","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"52126","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kato, Hisaaki"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学大学院会計研究科"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12195321","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18812449","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"加藤, 久明","creatorNameLang":"ja"},{"creatorName":"Kato, Hisaaki","creatorNameLang":"en"}],"familyNames":[{"familyName":"加藤","familyNameLang":"ja"},{"familyName":"Kato","familyNameLang":"en"}],"givenNames":[{"givenName":"久明","givenNameLang":"ja"},{"givenName":"Hisaaki","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"29038","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"70322922","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000070322922"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-10-27"}],"displaytype":"detail","filename":"KU-1100-20150301-09.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20150301-09.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/23417/files/KU-1100-20150301-09.pdf"},"version_id":"2179e795-d279-485d-aa34-e01c73b505bf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"リース会計基準の改定動向に関する分析と検討 : IASBとFASBの共同プロジェクトを中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リース会計基準の改定動向に関する分析と検討 : IASBとFASBの共同プロジェクトを中心として"}]},"item_type_id":"10","owner":"1","path":["1697"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-10-27"},"publish_date":"2022-10-27","publish_status":"0","recid":"23417","relation_version_is_last":true,"title":["リース会計基準の改定動向に関する分析と検討 : IASBとFASBの共同プロジェクトを中心として"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2024-04-05T02:27:53.511171+00:00"}