{"created":"2023-06-20T13:50:42.812485+00:00","id":158,"links":{},"metadata":{"_buckets":{"deposit":"bc94d0aa-7879-42be-a134-38ee7706f92c"},"_deposit":{"created_by":11,"id":"158","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"158"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000158","sets":["1:8:23"]},"author_link":["3561"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"シン リース カイケイ キジュン テキヨウ ニ オケル ザイム ショヒョウ エノ エイキョウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"81","bibliographicPageStart":"69","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高橋, 泰代"},{"creatorName":"タカハシ, ヤスヨ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"タカハシ, ヤスヨ"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Takahashi, Yasuyo ","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"Effect of New Japanese Accounting Standards for Leases"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article　"}]},"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_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"旧リース会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"新リース会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"財務比率","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","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":"新リース会計基準適用における財務諸表への影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"新リース会計基準適用における財務諸表への影響"}]},"item_type_id":"1","owner":"11","path":["23"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-01-31"},"publish_date":"2009-01-31","publish_status":"0","recid":"158","relation_version_is_last":true,"title":["新リース会計基準適用における財務諸表への影響"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:16:24.577224+00:00"}