{"_buckets": {"deposit": "5ace0113-fb87-434c-bb2c-428821cff923"}, "_deposit": {"created_by": 3, "id": "110", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "110"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000110", "sets": ["361"]}, "author_link": ["142", "141", "143"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-10-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "79", "bibliographicPageStart": "65", "bibliographicVolumeNumber": "8", "bibliographic_titles": [{"bibliographic_title": "大阪産業大学経営論集"}]}]}, "item_2_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "齋藤, 雅子"}], "nameIdentifiers": [{"nameIdentifier": "141", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "サイトウ, マサコ"}], "nameIdentifiers": [{"nameIdentifier": "142", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "SAITO, Masako", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "143", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_description_1": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P(論文)", "subitem_description_type": "Other"}]}, "item_2_description_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "The Accounting Standard Board of Japan (ASBJ) has released for public comment Exposure Draft of PITF No.l9, Practical Solution on Investors\u0027 Accounting for Limited-Liability Partnerships (LLP) and Limited-Liability Companies (LLC). This paper studies the accounting issues on two points : the legal difference between LLP and LLC, and the selected application of accounting procedures. LLC is the organization of internal autonomy type as well as LLP. It is important to consider the accounting procedure for LLC to make use of the merit. Now three accounting methods for LLP give the significant issue to discuss toward only one method.", "subitem_description_type": "Other"}]}, "item_2_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11394617", "subitem_source_identifier_type": "NCID"}]}, "item_2_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "item_2_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Article"}]}, "item_2_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "大阪産業大学経営学部経営学科"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2006-10-30"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00004699828.pdf", "filesize": [{"value": "1.0 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1000000.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/110/files/KJ00004699828.pdf"}, "version_id": "c078de72-2ca4-4dc0-8b1d-a199683aa4c5"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "有限責任事業組合(LLP)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "合同会社(LLC)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "実務対応報告公開草案第19号", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計処理方法", "subitem_subject_scheme": "Other"}, {"subitem_subject": "法人格", "subitem_subject_scheme": "Other"}, {"subitem_subject": "事業体", "subitem_subject_scheme": "Other"}, {"subitem_subject": "民法上の組合", "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": "LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に"}, {"subitem_title": "Accounting Issues on LLP and LLC : On Exposure Draft of PITF No.19", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["361"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/110", "pubdate": {"attribute_name": "公開日", "attribute_value": "2006-10-30"}, "publish_date": "2006-10-30", "publish_status": "0", "recid": "110", "relation": {}, "relation_version_is_last": true, "title": ["LLP・LLCの会計問題 : 実務対応報告公開草案第19号を中心に"], "weko_shared_id": 3}