{"created":"2023-05-15T10:34:34.993798+00:00","id":128,"links":{},"metadata":{"_buckets":{"deposit":"86319e76-6f49-4dc4-837a-c7e7ed16c237"},"_deposit":{"created_by":11,"id":"128","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"128"},"status":"published"},"_oai":{"id":"oai:kyukyo.repo.nii.ac.jp:00000128","sets":["6:31"]},"author_link":["418","419"],"control_number":"128","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"59","bibliographicPageStart":"51","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"九州共立大学研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Study journal of Kyushu Kyoritsu University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"International Accounting Standards Committee issued the International Accounting Standards No.41\n(IAS41) “Agriculture” on February, 2000. The purpose of this paper is outline briefly how the concept\nof agricultural activity and to point out how the accounting treatment of agricultural activity, biological\nassets, biological transformation. This standard adopted a new approach for measurement method of fair\nvalue. This approach will set a new trend of measurement of agricultural products in the world. We will\ndistill what to learn to establish the accounting standards for the agricultural activity in Japan.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"names":[{"name":"Yoshifumi INOUE","nameLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15093/0000000128","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"九州共立大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40019044184","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12533413","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21860483","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井上, 善文","creatorNameLang":"ja"},{"creatorName":"イノウエ, ヨシフミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"418","nameIdentifierScheme":"WEKO"}]},{"nameIdentifiers":[{"nameIdentifier":"419","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":"2016-08-10"}],"displaytype":"detail","filename":"kiyo2-1-5.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"kiyo2-1-5","url":"https://kyukyo.repo.nii.ac.jp/record/128/files/kiyo2-1-5.pdf"},"version_id":"f2f0285e-0da8-47e3-b515-45fb9b37ab87"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IAS41","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"agricultural activity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"biological assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"biological transformation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fair value","subitem_subject_language":"en","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":"国際会計基準第41号『農業』の概要と特徴","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際会計基準第41号『農業』の概要と特徴","subitem_title_language":"ja"},{"subitem_title":"The highlights and characteristics of IAS no. 41","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["31"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-10"},"publish_date":"2016-08-10","publish_status":"0","recid":"128","relation_version_is_last":true,"title":["国際会計基準第41号『農業』の概要と特徴"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2024-07-31T01:27:50.821379+00:00"}