{"created":"2023-07-25T10:32:41.233082+00:00","id":5090,"links":{},"metadata":{"_buckets":{"deposit":"8a140509-447e-4acc-ad7f-cf92497136fe"},"_deposit":{"created_by":4,"id":"5090","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5090"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005090","sets":["267:947:967"]},"author_link":["23604","23605"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"51","bibliographicPageStart":"31","bibliographicVolumeNumber":"6","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":"　The purpose of this paper is considering a property valuation basis in accounting practice of business. A property valuation of accounting systems in the Meiji era recognized existence of defferent systems. One was legal financial accounting of the commercial law which adopted current cost basis，the other was accounting practice of business which adopted historical cost basis. Afterward，the property valuation basis in legal financial accounting of commercial law has changed to historical cost basis. So，I think that it is important to investigate the property valuation basis. Therefore，this paper has shown the important of historical cost basis in accounting practice of busines.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005083","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"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":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"ksis6_31-51.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis6_31-51.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5090/files/ksis6_31-51.pdf"},"version_id":"efb33f88-58e7-4ffb-9f71-14f1d5593e0f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Property valuation (財産評価)","subitem_subject_scheme":"Other"},{"subitem_subject":"Legal financial accounting of the commercial law (商法会計制度)","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting practice of business (余計実務)","subitem_subject_scheme":"Other"},{"subitem_subject":"Current cost basis (時価主義)","subitem_subject_scheme":"Other"},{"subitem_subject":"Historical cost basis (取得原価主義)","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":"わが国会計実務についての史的考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国会計実務についての史的考察","subitem_title_language":"ja"},{"subitem_title":"Historical studies in Japanese Accounting Practice","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["967"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5090","relation_version_is_last":true,"title":["わが国会計実務についての史的考察"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T11:55:26.034028+00:00"}