{"created":"2023-05-15T12:19:01.481861+00:00","id":9151,"links":{},"metadata":{"_buckets":{"deposit":"c81283d8-500a-487d-824e-b0fe46789f1f"},"_deposit":{"created_by":1,"id":"9151","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9151"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00009151","sets":["528:1287:1304:1355"]},"author_link":["18192","18193"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Case Study of the \"Noncontrolling Interest\" New Disclosure Formula by the Revised USA Accounting Standard in the Five Japan Corporations adapted USA Accounting Standard"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-09-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"152","bibliographicPageStart":"119","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"18193","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Suemasa, Yoshinobu"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","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":[{"creatorNames":[{"creatorName":"末政, 芳信"}],"nameIdentifiers":[{"nameIdentifier":"18192","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":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20110925-06.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20110925-06.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/9151/files/KU-1100-20110925-06.pdf"},"version_id":"9af7b428-0b40-4331-b080-789b2010da75"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学商学論集","subitem_subject_scheme":"Other"},{"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":"米国会計基準改定による新開示方式を適用したわが国企業における最近の「非支配持分」の区分表示に関する事例研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国会計基準改定による新開示方式を適用したわが国企業における最近の「非支配持分」の区分表示に関する事例研究"}]},"item_type_id":"10","owner":"1","path":["1355"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-09-11"},"publish_date":"2012-09-11","publish_status":"0","recid":"9151","relation_version_is_last":true,"title":["米国会計基準改定による新開示方式を適用したわが国企業における最近の「非支配持分」の区分表示に関する事例研究"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:39:09.179864+00:00"}