WEKO3
アイテム
{"_buckets": {"deposit": "966d6b42-9c7e-4aa4-bbb7-31a3975ff78d"}, "_deposit": {"created_by": 17, "id": "1474", "owners": [17], "pid": {"revision_id": 0, "type": "depid", "value": "1474"}, "status": "published"}, "_oai": {"id": "oai:ryuka.repo.nii.ac.jp:00001474", "sets": ["310"]}, "author_link": ["48"], "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorAffiliations": [{"affiliationNameIdentifiers": [{"affiliationNameIdentifier": "0000000403745817", "affiliationNameIdentifierScheme": "ISNI", "affiliationNameIdentifierURI": "http://www.isni.org/isni/0000000403745817"}], "affiliationNames": [{"affiliationName": "流通科学大学", "affiliationNameLang": "ja"}]}], "creatorNames": [{"creatorName": "島田, 奈美", "creatorNameLang": "ja"}], "familyNames": [{"familyName": "島田", "familyNameLang": "ja"}], "givenNames": [{"givenName": "奈美", "givenNameLang": "ja"}], "nameIdentifiers": [{"nameIdentifier": "48", "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": "2020-09-25"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "021-041shimadanamisensei.pdf", "filesize": [{"value": "827.2 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 827200.0, "url": {"label": "021-041shimadanamisensei", "url": "https://ryuka.repo.nii.ac.jp/record/1474/files/021-041shimadanamisensei.pdf"}, "version_id": "453fa21e-3e61-4b1f-a0a9-c5061cd95c42"}]}, "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": "FASBにおけるのれんの会計処理の簡素化-非公開企業への償却処理再導入と公開企業への拡大の可能性ー", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "FASBにおけるのれんの会計処理の簡素化-非公開企業への償却処理再導入と公開企業への拡大の可能性ー"}, {"subitem_title": "Simplifying Accounting for Goodwill in FASB:Reapplication of Amortization Method to Private Companies and Possible Expansion to Public Companies", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "17", "path": ["310"], "permalink_uri": "https://ryuka.repo.nii.ac.jp/records/1474", "pubdate": {"attribute_name": "公開日", "attribute_value": "2020-09-25"}, "publish_date": "2020-09-25", "publish_status": "0", "recid": "1474", "relation": {}, "relation_version_is_last": true, "title": ["FASBにおけるのれんの会計処理の簡素化-非公開企業への償却処理再導入と公開企業への拡大の可能性ー"], "weko_shared_id": -1}
FASBにおけるのれんの会計処理の簡素化-非公開企業への償却処理再導入と公開企業への拡大の可能性ー
https://ryuka.repo.nii.ac.jp/records/1474
https://ryuka.repo.nii.ac.jp/records/1474b3d49cce-0694-4e5f-82e4-a12674adac15
名前 / ファイル | ライセンス | アクション |
---|---|---|
021-041shimadanamisensei (827.2 kB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2020-09-25 | |||||
タイトル | ||||||
タイトル | FASBにおけるのれんの会計処理の簡素化-非公開企業への償却処理再導入と公開企業への拡大の可能性ー | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Simplifying Accounting for Goodwill in FASB:Reapplication of Amortization Method to Private Companies and Possible Expansion to Public Companies | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
島田, 奈美
× 島田, 奈美 |