{"created":"2023-06-19T10:39:02.370221+00:00","id":3594,"links":{},"metadata":{"_buckets":{"deposit":"41fb89e9-d02c-44e8-ada7-cdd527b28e65"},"_deposit":{"created_by":3,"id":"3594","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3594"},"status":"published"},"_oai":{"id":"oai:iwate-pu.repo.nii.ac.jp:00003594","sets":[]},"author_link":["5323"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"総合政策"},{"bibliographic_title":"Journal of policy studies","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"岩手県立大学総合政策学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1344-6347","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"生島, 和樹","creatorNameLang":"ja"},{"creatorName":"イクシマ, カズキ","creatorNameLang":"ja-Kana"},{"creatorName":"Ikushima, Kazuki","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-05-29"}],"displaytype":"detail","filename":"sousei22_01_1-12.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文","url":"https://iwate-pu.repo.nii.ac.jp/record/3594/files/sousei22_01_1-12.pdf"},"version_id":"52c43d7e-0bde-44ad-bcb5-f92cf6a533f3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資産除去債務","subitem_subject_scheme":"Other"},{"subitem_subject":"両建処理","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価","subitem_subject_scheme":"Other"},{"subitem_subject":"配分","subitem_subject_scheme":"Other"},{"subitem_subject":"Asset Retirement Obligations","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Acquisition Cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Allocation","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":"取得原価における将来支出の検討 －資産除去債務の会計処理に基づいて－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"取得原価における将来支出の検討 －資産除去債務の会計処理に基づいて－"},{"subitem_title":"A Study of Future Expenditure on Acquisition Cost -Based on Accounting for Asset Retirement Obligations-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["466"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-05-29"},"publish_date":"2020-05-29","publish_status":"0","recid":"3594","relation_version_is_last":true,"title":["取得原価における将来支出の検討 －資産除去債務の会計処理に基づいて－"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2024-04-18T08:15:52.423373+00:00"}