{"created":"2023-05-15T09:55:08.584349+00:00","id":855,"links":{},"metadata":{"_buckets":{"deposit":"e242ca31-8c8e-472a-b60e-03aac7ccd763"},"_deposit":{"created_by":13,"id":"855","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"855"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000855","sets":["2:131:133"]},"author_link":["1326"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"8","bibliographicPageEnd":"58","bibliographicPageStart":"51","bibliographic_titles":[{"bibliographic_title":"千葉経済大学短期大学部研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Chiba Keizai College","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"There are lots of indications of irrationality on introduction of IFRS to our country. But the pursuit of the idea of it should be evaluated to construct a firm basis for the future Accounting education. In order to get a chance of it, we have to have a new appreciation of the theory on traditional accounting closely. The object of this paper is to grasp the condition of IFRS, compared with a logical rule of current cost accounting through Kimura's theory.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007850884","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12125406","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13498312","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学短期大学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"飯名, 晧作","creatorNameLang":"ja"},{"creatorName":"イイナ, コウサク","creatorNameLang":"ja-Kana"},{"creatorName":"Iina, Kosaku","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1326","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":"2016-12-15"}],"displaytype":"detail","filename":"KJ00007850884.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007850884.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/855/files/KJ00007850884.pdf"},"version_id":"28dd708c-eeb2-43f6-b089-a987cbbd4d44"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"net income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"comprehensive income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"divisible profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure of management","subitem_subject_language":"en","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":"IFRS と木村学説","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS と木村学説","subitem_title_language":"ja"},{"subitem_title":"IFRS and Kimura' s theory","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["133"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"855","relation_version_is_last":true,"title":["IFRS と木村学説"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:31:52.632715+00:00"}