{"_buckets": {"deposit": "5edfaedf-176e-40a3-87f5-8a3103a8a240"}, "_deposit": {"created_by": 3, "id": "146", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "146"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000146", "sets": ["103"]}, "author_link": ["193", "194", "192"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2008-02", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "104", "bibliographicPageStart": "91", "bibliographicVolumeNumber": "9", "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": "192", "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": "193", "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": "194", "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 Standards for Business Combinations in Japan (hereinafter the \"BC Standards\") address the formation of a jointly controlled entity and business combinations involving entities or operations of entities under common control. This is characterized by recent business combinations of global firms. However, IFRS 3, International Financial Reporting Standard 3, Business Combinations, and the 2005 Exposure Draft do not apply to them. This paper considers the difference between BC Standards and IFRS 3 on business combinations involving entities or operations of entities under common control.", "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": "2008-02-01"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00005072252.pdf", "filesize": [{"value": "948.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 948500.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/146/files/KJ00005072252.pdf"}, "version_id": "cae07d59-0809-4894-adb2-b45947cf74a3"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "国際財務報告基準第3号", "subitem_subject_scheme": "Other"}, {"subitem_subject": "共通支配下", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業結合", "subitem_subject_scheme": "Other"}, {"subitem_subject": "連結", "subitem_subject_scheme": "Other"}, {"subitem_subject": "IFRS3", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "under common control", "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"}]}, "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": "共通支配下の取引に関する日本基準と国際財務報告基準の論拠", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "共通支配下の取引に関する日本基準と国際財務報告基準の論拠"}, {"subitem_title": "A Comparison of Japanese Accounting Standards with IFRS on Business Combinations Involving Entities or Operations of Entities under Common Control", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["103"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/146", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-02-01"}, "publish_date": "2008-02-01", "publish_status": "0", "recid": "146", "relation": {}, "relation_version_is_last": true, "title": ["共通支配下の取引に関する日本基準と国際財務報告基準の論拠"], "weko_shared_id": 3}