{"created":"2023-07-25T10:32:32.285153+00:00","id":6552,"links":{},"metadata":{"_buckets":{"deposit":"b9d6f4a0-fe67-4558-a0e7-594fd4efafc0"},"_deposit":{"created_by":1,"id":"6552","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6552"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:00006552","sets":["27:32:706:707:708"]},"author_link":["46"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-2","bibliographicPageEnd":"50","bibliographicPageStart":"41","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル"},{"bibliographic_title":"Senshu Management Journal","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"櫻井, 通晴"}],"nameIdentifiers":[{},{}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"IFRS（国際会計報告基準）が日本企業の原価計算にいかなる影響を及ぼすかを検討。とくに，日本の「原価計算基準」との関係で考察している。","subitem_description_type":"Other"},{"subitem_description":"This paper reviews impact of IFRS on cost accounting in Japanese companies．It’s contents focus on Cost Accounting Standards in Japan．","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/00006546","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学経営研究所"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_29":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12562863","subitem_source_identifier_type":"NCID"}]},"item_10002_title_1":{"attribute_name":"別言語のタイトル(英)","attribute_value_mlt":[{"subitem_title":"Impact of IFRS on Cost Accounting in Japanese Companies : In Relation to Cost Accounting Standards in Japan"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-07-20"}],"displaytype":"detail","filename":"3043_0001_07.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"3043_0001_07","url":"https://senshu-u.repo.nii.ac.jp/record/6552/files/3043_0001_07.pdf"},"version_id":"b2c70bb9-ed2d-4268-8784-84db727aa5cf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"原価計算基準","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS（国際会計報告基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"Michiharu","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Sakurai","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Accounting Standards in Japan","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Accounting","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":"IFRS が及ぼす日本企業の原価計算への影響 : 「原価計算基準」との関係で","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS が及ぼす日本企業の原価計算への影響 : 「原価計算基準」との関係で"}]},"item_type_id":"10002","owner":"1","path":["708"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-07-20"},"publish_date":"2012-07-20","publish_status":"0","recid":"6552","relation_version_is_last":true,"title":["IFRS が及ぼす日本企業の原価計算への影響 : 「原価計算基準」との関係で"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T12:55:17.217843+00:00"}