{"created":"2023-05-15T11:42:21.627889+00:00","id":1715,"links":{},"metadata":{"_buckets":{"deposit":"ce975f07-f72e-450d-b5d7-d972d0c45859"},"_deposit":{"created_by":1,"id":"1715","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1715"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00001715","sets":["74:79:108:130"]},"author_link":["3208","3207"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Impairment of Asset －The Difference of Recognition and The Examination Problem－"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-23","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"323","bibliographicPageStart":"309","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野口, 教子"}],"nameIdentifiers":[{"nameIdentifier":"3207","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Noguchi, Noriko"}],"nameIdentifiers":[{"nameIdentifier":"3208","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":"2018-11-16"}],"displaytype":"detail","filename":"23-13.pdf","filesize":[{"value":"4.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"23-13.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/1715/files/23-13.pdf"},"version_id":"8b6e9270-583a-4895-ae34-502e94917924"}]},"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":"減損会計 －減損認識の相違による導入に係る検討課題－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損会計 －減損認識の相違による導入に係る検討課題－"}]},"item_type_id":"3","owner":"1","path":["130"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-19"},"publish_date":"2013-06-19","publish_status":"0","recid":"1715","relation_version_is_last":true,"title":["減損会計 －減損認識の相違による導入に係る検討課題－"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:55:35.515255+00:00"}