{"created":"2023-06-20T16:44:00.619652+00:00","id":15125,"links":{},"metadata":{"_buckets":{"deposit":"f4962985-9bf7-4929-a57a-5584efb0a00d"},"_deposit":{"created_by":3,"id":"15125","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"15125"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00015125","sets":["14:923:2327:3966"]},"author_link":["27354"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1988-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"150","bibliographicPageStart":"113","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"近畿大学短大論集"},{"bibliographic_title":"The Bulletin of The Junior College of Kinki University","bibliographic_titleLang":"en"}]}]},"item_2_description_34":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"\"Ⅰ　はじめにⅡ　アメリカにおける概念構造（FASB）Ⅱ-1　位置づけおよび全体構造Ⅱ-2　財務報告の基本目的Ⅱ-3　会計情報の質的特徴Ⅲ-4　財務諸表の構成要素Ⅲ-5　基本的認識基準Ⅲ　オーストラリアにおける概念構造（AcSB and PSASB）Ⅲ-1　位置づけおよび全体構造Ⅲ-2　財務報告の基本目的Ⅲ-3　財務情報の質的特徴Ⅲ-4　財務諸表の構成要素および認識基準Ⅴ　二つの概念構造の比較Ⅵ　結びにかえて\"","subitem_description_type":"Other"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学短期大学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03867048","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kimoto, Keiichi"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"講師"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木本,  圭一"},{"creatorName":"キモト, ケイイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"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":"「概念構造」の比較研究 -- アメリカとオーストラリア --","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「概念構造」の比較研究 -- アメリカとオーストラリア --"},{"subitem_title":"A Comparative Study on Conceptual Framework : U.S.A.and Australia","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["3966"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"15125","relation_version_is_last":true,"title":["「概念構造」の比較研究 -- アメリカとオーストラリア --"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:50:08.761998+00:00"}