{"created":"2023-07-25T10:32:36.377416+00:00","id":5017,"links":{},"metadata":{"_buckets":{"deposit":"deec56d5-ebc4-4843-96a8-c1bbddfbe375"},"_deposit":{"created_by":4,"id":"5017","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5017"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005017","sets":["267:947:957"]},"author_link":["23325","23326"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"46","bibliographicPageStart":"31","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　With the developmental process of the Japanese accounting standard and the match of international\nas clear regarding it, this dissertation examined concerning the criteria of property appraisal.\n　In addition, standing in the viewpoint of current price standard from the cost standard which is\napplied from the past, I discussed how many of individual property appraisal problems.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005010","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学社会情報学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"牟, 良","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23325","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mu, Ryou","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23326","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":"2023-05-30"}],"displaytype":"detail","filename":"hbgsis16_31-46.pdf","filesize":[{"value":"910.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgsis16_31-46.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5017/files/hbgsis16_31-46.pdf"},"version_id":"80199432-aa23-43b9-9f85-84c4b6ea950c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Valuation of Asset","subitem_subject_scheme":"Other"},{"subitem_subject":"資産評価","subitem_subject_scheme":"Other"},{"subitem_subject":"Valuation Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"評価基準","subitem_subject_scheme":"Other"},{"subitem_subject":"The Approach Asset and Liabilitie","subitem_subject_scheme":"Other"},{"subitem_subject":"資産・負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"International Financial Reporting Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"国際財務報告基準","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":"日本会計基準の国際化と資産評価について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本会計基準の国際化と資産評価について","subitem_title_language":"ja"},{"subitem_title":"A Study on the Globalization of Accounting Standards and Valuation of Asset in Japan.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["957"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5017","relation_version_is_last":true,"title":["日本会計基準の国際化と資産評価について"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T05:28:56.021496+00:00"}