{"created":"2023-05-15T15:44:43.962046+00:00","id":3111,"links":{},"metadata":{"_buckets":{"deposit":"0eabe014-6c4e-40b6-8606-b4f893d1bf1f"},"_deposit":{"created_by":14,"id":"3111","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"3111"},"status":"published"},"_oai":{"id":"oai:seijo.repo.nii.ac.jp:00003111","sets":["1:24:33:743"]},"author_link":["7863","7862"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"198","bibliographicPageEnd":"272","bibliographicPageStart":"253","bibliographic_titles":[{"bibliographic_title":"成城大學經濟研究"},{"bibliographic_title":"Seijo University economic papers","bibliographic_titleLang":"en"}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7863","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ueda, Shin'ichi"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"成城大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110009576524","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00127472","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03874753","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"上田, 晋一"}],"nameIdentifiers":[{"nameIdentifier":"7862","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":"2014-08-18"}],"displaytype":"detail","filename":"198_013.pdf","filesize":[{"value":"65.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"198_013","url":"https://seijo.repo.nii.ac.jp/record/3111/files/198_013.pdf"},"version_id":"2f18cc19-1fb3-42e9-89d0-73ba1fb370a4"}]},"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":"報告企業の形成と支配概念の適用 : SPE連結と金融資産の認識中止を題材として (斉藤昭雄名誉教授古稀記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"報告企業の形成と支配概念の適用 : SPE連結と金融資産の認識中止を題材として (斉藤昭雄名誉教授古稀記念号)"},{"subitem_title":"Defining of the Reporting Entity and Application of the Concept of Control : A Study of Accounting for Consolidation of SPE and Derecognition of Financial Assets (Special Issue in Honour of Emeritus Professor Akio Saito)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["743"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-08-18"},"publish_date":"2014-08-18","publish_status":"0","recid":"3111","relation_version_is_last":true,"title":["報告企業の形成と支配概念の適用 : SPE連結と金融資産の認識中止を題材として (斉藤昭雄名誉教授古稀記念号)"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-05-16T13:25:59.574556+00:00"}