{"created":"2023-05-15T10:28:42.971855+00:00","id":370,"links":{},"metadata":{"_buckets":{"deposit":"18dad2ca-3c64-441d-8ca9-002071672dff"},"_deposit":{"created_by":11,"id":"370","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"370"},"status":"published"},"_oai":{"id":"oai:toyama-c.repo.nii.ac.jp:00000370","sets":["6:41"]},"author_link":["936","935"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"118","bibliographicPageStart":"104","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"富山短期大学紀要"},{"bibliographic_title":"Journal of Toyama College","bibliographic_titleLang":"en"}]}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤野, 裕"},{"creatorName":"フジノ, ユタカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"FUJINO, Yutaka","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":"2020-03-11"}],"displaytype":"detail","filename":"⑩第56巻　藤野　裕.pdf","filesize":[{"value":"557.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"⑩第56巻　藤野　裕","url":"https://toyama-c.repo.nii.ac.jp/record/370/files/⑩第56巻　藤野　裕.pdf"},"version_id":"e41f4fc9-3e9e-4d55-8e8d-3644607a4bab"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"垂直的比較","subitem_subject_scheme":"Other"},{"subitem_subject":"会計目的観","subitem_subject_scheme":"Other"},{"subitem_subject":"会計方針の変更","subitem_subject_scheme":"Other"},{"subitem_subject":"見積りの変更","subitem_subject_scheme":"Other"},{"subitem_subject":"遡及適用","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":"会計数値の比較可能性に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計数値の比較可能性に関する一考察"},{"subitem_title":"A Study on Comparability of Accounting Numbers","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["41"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-20"},"publish_date":"2020-03-20","publish_status":"0","recid":"370","relation_version_is_last":true,"title":["会計数値の比較可能性に関する一考察"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T10:34:56.911144+00:00"}