{"created":"2023-06-20T13:50:53.772872+00:00","id":362,"links":{},"metadata":{"_buckets":{"deposit":"f1ad4224-b0c2-4011-b9e1-f1fa69bffe07"},"_deposit":{"created_by":11,"id":"362","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"362"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000362","sets":["1:44:46"]},"author_link":["3745"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"アメリカ カイケイホウ カイジ キテイ ト GAAP"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageStart":"67","bibliographicVolumeNumber":"16","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":"山本, 紀生"},{"creatorName":"ヤマモト, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマモト, ノリオ"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamamoto, Norio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"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_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":" Most Corporation Acts stipulate the submission of annual financial statements, which are prepared according to accounting standards, including GAAP.\n This paper analyses the relationship between the provisions of disclosure and GAAP. It is not necessary for GAAP to be complied with, but disclosure and of complied accounting standards is essential.","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"Disclosure Provision Under U.S. Corporation Acts, and GAAP"}]},"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":"会計責任","subitem_subject_scheme":"Other"},{"subitem_subject":"情報開示","subitem_subject_scheme":"Other"},{"subitem_subject":"アニュアルレポート","subitem_subject_scheme":"Other"},{"subitem_subject":"監査報告","subitem_subject_scheme":"Other"},{"subitem_subject":"GAAP","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":"アメリカ会計法開示規定とGAAP","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ会計法開示規定とGAAP"}]},"item_type_id":"1","owner":"11","path":["46"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-03-31"},"publish_date":"2003-03-31","publish_status":"0","recid":"362","relation_version_is_last":true,"title":["アメリカ会計法開示規定とGAAP"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:15:21.034316+00:00"}