{"_buckets": {"deposit": "39f9bd30-3a2c-4c17-9504-480a747b8bb7"}, "_deposit": {"created_by": 3, "id": "125", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "125"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000125", "sets": ["105"]}, "author_link": ["172", "173", "171"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2007-02-28", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "238", "bibliographicPageStart": "223", "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": "171", "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": "172", "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": "173", "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": "This paper considers the concept issues on minority interests in business combinations, particularly the theoretical consistency between minority interests and basic approach. The Accounting Standards for Business Combinations in Japan (hereinafter the \"BC Standards\") apply to any transactions, that amount to business combinations including to transactions to form a jointly controlled entity and to transactions between entities under common control. However, Accounting Standards Board of Japan (ASBJ) pointed that discussions about minority interests were not enough to solve the issue of the theoretical consistency in the process of setting the BC standards. This issue depends on two basic approaches to the preparation of consolidated financial statements; the parent company approach and the economic entity approach.", "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": "2007-02-28"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00004699843.pdf", "filesize": [{"value": "1.2 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1200000.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/125/files/KJ00004699843.pdf"}, "version_id": "b3717638-19a7-4e87-b301-82c2541e2ffe"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "少数株主持分", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業結合", "subitem_subject_scheme": "Other"}, {"subitem_subject": "連結", "subitem_subject_scheme": "Other"}, {"subitem_subject": "基礎概念", "subitem_subject_scheme": "Other"}, {"subitem_subject": "一貫性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Minority interests", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Business combinations", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Consolidations", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Basic approach", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Consistency", "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": "少数株主持分と基礎概念の論理一貫性", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "少数株主持分と基礎概念の論理一貫性"}, {"subitem_title": "Theoretical Consistency between Minority Interests and Basic Approach", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["105"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/125", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-02-28"}, "publish_date": "2007-02-28", "publish_status": "0", "recid": "125", "relation": {}, "relation_version_is_last": true, "title": ["少数株主持分と基礎概念の論理一貫性"], "weko_shared_id": 3}