{"created":"2023-06-19T09:16:48.745601+00:00","id":121,"links":{},"metadata":{"_buckets":{"deposit":"43fb4a9a-edab-4465-b1fe-52faab2d8534"},"_deposit":{"created_by":17,"id":"121","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"121"},"status":"published"},"_oai":{"id":"oai:nakamura-u.repo.nii.ac.jp:00000121","sets":["1","1:15"]},"author_link":["135"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"42","bibliographicPageEnd":"313","bibliographicPageStart":"303","bibliographic_titles":[{"bibliographic_title":"中村学園大学・中村学園大学短期大学部研究紀要"},{"bibliographic_title":"Bulletin of Nakamura Gakuen University and Nakamura Gakuen Junior College","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中村学園大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13477331","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"日野, 修造"},{"creatorName":"ヒノ, シュウゾウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"135","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":"2012-12-26"}],"displaytype":"detail","filename":"01-001-42-31-FASE非…-日野.pdf","filesize":[{"value":"9.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01-001-42-31-FASE非…-日野","url":"https://nakamura-u.repo.nii.ac.jp/record/121/files/01-001-42-31-FASE非…-日野.pdf"},"version_id":"b77fa9ac-cbbb-4e89-993d-1a624db0dfb5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ＦＡＳＢ","subitem_subject_scheme":"Other"},{"subitem_subject":"非営利組織体","subitem_subject_scheme":"Other"},{"subitem_subject":"会計概念・基準","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Not-for-Profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Concepts and Standards","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":"ＦＡＳＢ非営利組織体会計概念・基準における収益測定可能性の検討  －ＦＡＳＢとアンソニーの対立構造を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ＦＡＳＢ非営利組織体会計概念・基準における収益測定可能性の検討  －ＦＡＳＢとアンソニーの対立構造を中心として－"},{"subitem_title":"A Study of Income Measurement Possibility in FASB's Not-for-Profit Accounting Concepts and Standards:  Focusing on the Confrontation Structure of FASB Versus Anthony","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1","15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-03-15"},"publish_date":"2010-03-15","publish_status":"0","recid":"121","relation_version_is_last":true,"title":["ＦＡＳＢ非営利組織体会計概念・基準における収益測定可能性の検討  －ＦＡＳＢとアンソニーの対立構造を中心として－"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T10:19:26.383275+00:00"}