{"created":"2023-06-19T08:22:41.183345+00:00","id":404,"links":{},"metadata":{"_buckets":{"deposit":"bbbcda60-8f20-4f33-a24d-83958a8e1e84"},"_deposit":{"created_by":12,"id":"404","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"404"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000404","sets":["26:31:120"]},"author_link":["487","662"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"65","bibliographicPageStart":"53","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":"487","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Iwatake, Ichirou"}]}]},"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_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12483483","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-0844","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"岩武, 一郎"}],"nameIdentifiers":[{"nameIdentifier":"662","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":"2014-10-09"}],"displaytype":"detail","filename":"kaikei04-04.pdf","filesize":[{"value":"883.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kaikei04-04","url":"https://kumagaku.repo.nii.ac.jp/record/404/files/kaikei04-04.pdf"},"version_id":"8be6b394-d6f0-4536-b788-b4d57327f916"}]},"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":"対価の前払いがある取引の収益計上時期について : 有料老人ホームの入居一時金の収益計上を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"対価の前払いがある取引の収益計上時期について : 有料老人ホームの入居一時金の収益計上を中心として"},{"subitem_title":"Time of Recognizing Gain about Dealings with Prepayment of a Countervalue","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["120"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-09"},"publish_date":"2014-10-09","publish_status":"0","recid":"404","relation_version_is_last":true,"title":["対価の前払いがある取引の収益計上時期について : 有料老人ホームの入居一時金の収益計上を中心として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:29:19.600142+00:00"}