{"created":"2023-06-20T16:44:53.662200+00:00","id":16153,"links":{},"metadata":{"_buckets":{"deposit":"47d25be6-8e3a-416d-88d5-c888fa3847ab"},"_deposit":{"created_by":3,"id":"16153","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16153"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016153","sets":["14:923:1081:4126"]},"author_link":["28246"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-07-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"146","bibliographicPageStart":"133","bibliographicVolumeNumber":"50","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"グローバル化によって,ドイツ企業会計の決算様式が,激しく,変化してきている。連結決算のみならず,個別決算でも,国際化の変動に従って,ドイツ企業会計は,過去の伝統様式よりも未来の伝統様式の方に,発展の可能性を秘めることになる。このような環境の下に,ドイツ企業会計の過去・現在・未来の中で,国際会計基準の光と影が照らされることになる。","subitem_description_type":"Abstract"}]},"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":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hayashi, Ryoji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 教授"}]},"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":"林,  良治"},{"creatorName":"ハヤシ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28246","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"DRS(ドイツ会計基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"IAS(国際会計基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"個別決算","subitem_subject_scheme":"Other"},{"subitem_subject":"連結決算","subitem_subject_scheme":"Other"},{"subitem_subject":"会計のグローバル化","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":"ドイツ企業会計の決算様式の変化への視座 -- 国際会計基準の光と影 --","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ企業会計の決算様式の変化への視座 -- 国際会計基準の光と影 --"},{"subitem_title":"An Inquiry into some Changes of Closing System in German Accounting : IAS's Light and Shadow","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4126"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16153","relation_version_is_last":true,"title":["ドイツ企業会計の決算様式の変化への視座 -- 国際会計基準の光と影 --"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:37:42.968408+00:00"}