{"_buckets": {"deposit": "ee1e8eac-2c05-4de4-8c1a-adbfab08167d"}, "_deposit": {"id": "7689", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7689"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007689", "sets": ["456", "800"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Significance of \"Association Report Concerning the Adjustment of Commercial Law and Corporate Accounting(1998)\""}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-12", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "224", "bibliographicPageStart": "209", "bibliographicVolumeNumber": "37", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This paper aims at analyzing the significance of the \"association report concerning the adjustment of commercial law and corporate accounting (1998).\" According to this research report, commercial law has an information reporting function that is the same as corporate accounting. Therefore, it can be considered that the evaluation of assets should be assessed at the current price. This means that commercial law accounting has been reformed, and it is this reform that shows the significance of the previous report. After the publication of this report, the accounting standards of financial instruments have been established and commercial law has been revised as well. Moreover, financial instruments have come to be evaluated on the basis of the current price standard.", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56333", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Ebe, Hideyoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "江部, 秀義"}], "nameIdentifiers": [{"nameIdentifier": "56332", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "01_0029.pdf", "filesize": [{"value": "111.2 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 111200.0, "url": {"label": "01_0029.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7689/files/01_0029.pdf"}, "version_id": "1503a027-57c1-4f4f-8e91-8280e481cc1f"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "情報提供機能", "subitem_subject_scheme": "Other"}, {"subitem_subject": "資産評価", "subitem_subject_scheme": "Other"}, {"subitem_subject": "取得原価主義", "subitem_subject_scheme": "Other"}, {"subitem_subject": "時価評価", "subitem_subject_scheme": "Other"}, {"subitem_subject": "評価益の配当", "subitem_subject_scheme": "Other"}]}, "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": "「商法と企業会計の調整に関する研究会報告書」(1998年)の意義", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "「商法と企業会計の調整に関する研究会報告書」(1998年)の意義"}, {"subitem_title": "「商法と企業会計の調整に関する研究会報告書」(1998年)の意義", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "800"], "permalink_uri": "http://hdl.handle.net/10191/6375", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-04-23"}, "publish_date": "2008-04-23", "publish_status": "0", "recid": "7689", "relation": {}, "relation_version_is_last": true, "title": ["「商法と企業会計の調整に関する研究会報告書」(1998年)の意義"], "weko_shared_id": null}