{"_buckets": {"deposit": "5c68dfd1-82aa-439b-8528-d2a7a1f124f6"}, "_deposit": {"created_by": 2, "id": "1492", "owners": [2], "pid": {"revision_id": 0, "type": "depid", "value": "1492"}, "status": "published"}, "_oai": {"id": "oai:kutarr.kochi-tech.ac.jp:00001492", "sets": ["36"]}, "author_link": ["4178", "4179"], "item_7_alternative_title_21": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Impossibility of International Accounting Standards by Concept-based Approach"}]}, "item_7_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2011-07-15", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "110", "bibliographicPageStart": "101", "bibliographicVolumeNumber": "8", "bibliographic_titles": [{"bibliographic_title": "高知工科大学紀要"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "会計基準設定には、⑴「生成・一般承認アプローチ」と、⑵「企画設計・概念ベース・アプローチ」がある。国際会計基準は、後者のアプローチを採用するものであるが、それは、実際の会計実務使用から遊離した会計基準設定となる潜在性をもつために、国ごとに違った詳細な基準実行ルールを生み出し、その結果、財務諸表の国際的な比較可能性を高めるものとならない。", "subitem_description_type": "Abstract"}]}, "item_7_description_5": {"attribute_name": "内容記述", "attribute_value_mlt": [{"subitem_description": "査読あり論文", "subitem_description_type": "Other"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "4179", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "MURASE, Gisuke"}]}]}, "item_7_publisher_35": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "高知工科大学"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11954573", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "1348-4842", "subitem_source_identifier_type": "ISSN"}]}, "item_7_version_type_18": {"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": "村瀬, 儀祐"}], "nameIdentifiers": [{"nameIdentifier": "4178", "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": "2019-02-13"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "rb8_101-110.pdf", "filesize": [{"value": "576.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 576800.0, "url": {"label": "rb8_101-110.pdf", "url": "https://kutarr.kochi-tech.ac.jp/record/1492/files/rb8_101-110.pdf"}, "version_id": "b8750423-17a4-40a9-9220-c31292ff913a"}]}, "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": "概念ベース・アプローチによる国際会計基準の不可能性", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "概念ベース・アプローチによる国際会計基準の不可能性"}]}, "item_type_id": "7", "owner": "2", "path": ["36"], "permalink_uri": "http://hdl.handle.net/10173/692", "pubdate": {"attribute_name": "公開日", "attribute_value": "2011-07-29"}, "publish_date": "2011-07-29", "publish_status": "0", "recid": "1492", "relation": {}, "relation_version_is_last": true, "title": ["概念ベース・アプローチによる国際会計基準の不可能性"], "weko_shared_id": -1}