{"created":"2023-06-20T13:43:39.649385+00:00","id":1449,"links":{},"metadata":{"_buckets":{"deposit":"80659bb3-3886-4238-ae1d-c8e29eb8429f"},"_deposit":{"created_by":2,"id":"1449","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1449"},"status":"published"},"_oai":{"id":"oai:fut.repo.nii.ac.jp:00001449","sets":["1"]},"author_link":["14238","14241","14240","14239"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"37","bibliographicPageEnd":"114","bibliographicPageStart":"109","bibliographic_titles":[{"bibliographic_title":"福井工業大学研究紀要. 第二部"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The importance and acceptance of IFRSs has increased significantly over the past few years. This paper analyses in detail, the challenges and the benefits of china's movement towards convergence with IFRSs. Moreover, the differences between the accounting systems of China and Japan have also been studied, in order to suggest an approach to establishing a set of CASs suitable to China's circumstances.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57375/00001443","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福井工業大学"}]},"item_10002_relation_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"TF00009902","subitem_relation_type_select":"NCID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2868571","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"譚, 崢"}],"nameIdentifiers":[{"nameIdentifier":"14238","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"孫, 娜"}],"nameIdentifiers":[{"nameIdentifier":"14239","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tan, Zheng","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"14240","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Sun, Na","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"14241","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":"2023-04-12"}],"displaytype":"detail","filename":"KJ00004767144.pdf","filesize":[{"value":"454.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004767144.pdf","url":"https://fut.repo.nii.ac.jp/record/1449/files/KJ00004767144.pdf"},"version_id":"10d4d349-550c-400e-afb7-7ea37dd59529"}]},"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":"中国が国際財務報告基準(IFRS)に合致することについて : 中日会計準則の相違からの再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国が国際財務報告基準(IFRS)に合致することについて : 中日会計準則の相違からの再検討"}]},"item_type_id":"10002","owner":"2","path":["1"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-04-04"},"publish_date":"2009-04-04","publish_status":"0","recid":"1449","relation_version_is_last":true,"title":["中国が国際財務報告基準(IFRS)に合致することについて : 中日会計準則の相違からの再検討"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-20T14:13:37.516899+00:00"}