{"_buckets": {"deposit": "36e4863d-2bd7-41de-a391-a22a9de0dd4a"}, "_deposit": {"id": "14380", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "14380"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00014380"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "The Accounting for SMEs in China 2011 : Using the Comparison Analysis with Japan and IASB"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "127", "bibliographicPageStart": "115", "bibliographicVolumeNumber": "59", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "This paper first analyses the accounting for SMEs in China 2011 generally, secondly focuses on the Exposure Draft for Small Companies\u0027 Accounting Standards (ED for SMEs) issued 1st November 2010 by Ministry of Finance People\u0027s Republic of China. To pursue the characteristics of Chinese accounting for SMEs, the paper also uses the comparison analysis among Japan, IASB and China. There are many findings from this paper. For example, in China, the small companies\u0027 size is as same as the small-middle companies\u0027 size in Japan. ED for SMEs has a key concept, the Simplification of the common standards, which is the same as that of IASB\u0027s, while the companies applying ED for SMEs are different from IASB\u0027s. ED for SMEs is shorter than IASB\u0027s very much. On the other hand, before ED for SMEs\u0027 issue, there is a little long way from 2003, showing the anguish of Chinese government to cope with the legislating the accounting standards for SMEs.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/16286"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.59.4.115", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u80e1, \u4e39"}], "nameIdentifiers": [{"nameIdentifier": "44650", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "HU, Dan"}], "nameIdentifiers": [{"nameIdentifier": "44651", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "hu_dan.pdf", "filesize": [{"value": "2.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 2100000.0, "url": {"label": "hu_dan.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/14380/files/hu_dan.pdf"}, "version_id": "47053000-66a9-48d0-9b4d-5f8b82bca661"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u4e2d\u56fd\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a082011\u306b\u3064\u3044\u3066\u306e\u4e00\u8003\u5bdf : \u56fd\u969b\u7684\u6bd4\u8f03\u8996\u70b9\u3092\u7528\u3044\u306a\u304c\u3089", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u4e2d\u56fd\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a082011\u306b\u3064\u3044\u3066\u306e\u4e00\u8003\u5bdf : \u56fd\u969b\u7684\u6bd4\u8f03\u8996\u70b9\u3092\u7528\u3044\u306a\u304c\u3089"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.115", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2012-04-24"}, "publish_date": "2012-04-24", "publish_status": "0", "recid": "14380", "relation": {}, "relation_version_is_last": true, "title": ["\u4e2d\u56fd\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a082011\u306b\u3064\u3044\u3066\u306e\u4e00\u8003\u5bdf : \u56fd\u969b\u7684\u6bd4\u8f03\u8996\u70b9\u3092\u7528\u3044\u306a\u304c\u3089"], "weko_shared_id": null}