{"created":"2023-06-19T08:25:29.376208+00:00","id":3509,"links":{},"metadata":{"_buckets":{"deposit":"e33200f7-f87e-4efc-af12-d28256a6ca74"},"_deposit":{"created_by":12,"id":"3509","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3509"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00003509","sets":["26:31:685"]},"author_link":["6557","6556"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"11","bibliographicPageEnd":"98","bibliographicPageStart":"63","bibliographic_titles":[{"bibliographic_title":"会計専門職紀要"},{"bibliographic_title":"The Journal of Professional Accountancy","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"6557","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ohkura, Yuki"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学大学院会計専門職研究科会計専門職紀要編集委員会 "}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21850844","subitem_source_identifier_type":"ISSN"}]},"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大藏, 章"}],"nameIdentifiers":[{"nameIdentifier":"6556","nameIdentifierScheme":"WEKO"}]}]},"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":"セール・アンド・リースバックの会計に関する一考察 : オペレーティング・リース取引のオンバランス化に関連して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"セール・アンド・リースバックの会計に関する一考察 : オペレーティング・リース取引のオンバランス化に関連して"},{"subitem_title":"A study on accounting for sale and leaseback transactions : with respect to the capitalization of operating lease transactions","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["685"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-26"},"publish_date":"2021-03-26","publish_status":"0","recid":"3509","relation_version_is_last":true,"title":["セール・アンド・リースバックの会計に関する一考察 : オペレーティング・リース取引のオンバランス化に関連して"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T08:38:43.634874+00:00"}