{"created":"2023-06-23T12:16:08.507013+00:00","id":6064,"links":{},"metadata":{"_buckets":{"deposit":"f7b5620c-475e-437f-8eea-9ec4fdc2b3b6"},"_deposit":{"created_by":19,"id":"6064","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"6064"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00006064","sets":["64:159"]},"author_link":["9554"],"item_10_creator_30":{"attribute_name":"教員氏名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"後藤, 宏行"}],"nameIdentifiers":[{"nameIdentifier":"9554","nameIdentifierScheme":"WEKO"}]}]},"item_10_text_37":{"attribute_name":"ISBN","attribute_value_mlt":[{"subitem_text_value":"978-4-86333-106-8"}]},"item_10_text_41":{"attribute_name":"PubMed番号","attribute_value_mlt":[{"subitem_text_value":"企業会計は，特殊な技法により企業が第三者と行う全ての取引を記録する。こうして特定の日付における企業の財産（貸借対照表）と事業活動（損益計算書）を正確に知ることが可能となる。本書では企業の全ての取引の記帳法（個別決算の範囲内での）の理解に必要な知識体系が提供されている。また，国際的な基準である国際会計基準・国際財務報告基準へ徐々に向かっている企業会計原則の最新版と，その税務上の影響を取り入れている。"}]},"item_10_textarea_29":{"attribute_name":"業績分類","attribute_value_mlt":[{"subitem_textarea_value":"訳書"}]},"item_10_textarea_31":{"attribute_name":"発行、発表雑誌等、又は発表学会等の名称","attribute_value_mlt":[{"subitem_textarea_value":"株式会社あるむ"}]},"item_10_textarea_34":{"attribute_name":"掲載ページ","attribute_value_mlt":[{"subitem_textarea_value":"単著"}]},"item_10_textarea_35":{"attribute_name":"単著、共著の別","attribute_value_mlt":[{"subitem_textarea_value":"2016-04"}]},"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_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":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"フランスの企業会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"フランスの企業会計"}]},"item_type_id":"10","owner":"19","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-11"},"publish_date":"2017-10-11","publish_status":"0","recid":"6064","relation_version_is_last":true,"title":["フランスの企業会計"],"weko_creator_id":"19","weko_shared_id":19},"updated":"2023-06-23T14:25:32.184663+00:00"}