{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA01163820.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA01163820#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA01163820.json"},"dc:title":[{"@value":"Bilanzrichtlinien-Gesetz : amtliche Texte und Entwürfe, Begründungen, Stellungnahmen und Protokolle"}],"dc:creator":"zusammengestellt und bearbeitet von Herbert Helmrich","dc:publisher":[{"@value":"C.H. Beck"}],"dcterms:extent":"617 p.","cinii:size":"23 cm","dc:language":"ger","dc:date":"1986","cinii:ncid":"BA01163820","cinii:ownerCount":"24","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01751246#entity","@type":"foaf:Person","foaf:name":[{"@value":"Helmrich, Herbert"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA002123","@type":"foaf:Organization","foaf:name":"富山大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.u-toyama.ac.jp/opc/recordID/catalog.bib/BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA002371","@type":"foaf:Organization","foaf:name":"静岡大学 附属図書館","rdfs:seeAlso":{"@id":"https://uni.lib.shizuoka.ac.jp/sul/resolver/svc_dat=suopac/rfr_id=https%3A%2F%2Fnii.ac.jp/?pid=ncid%3ABA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA002462","@type":"foaf:Organization","foaf:name":"名古屋大学 法学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA01163820&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002473","@type":"foaf:Organization","foaf:name":"名古屋大学 経済学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA01163820&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002848","@type":"foaf:Organization","foaf:name":"大阪大学 附属図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.library.osaka-u.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA003170","@type":"foaf:Organization","foaf:name":"岡山大学 図書館","rdfs:seeAlso":{"@id":"http://webcat.lib.okayama-u.ac.jp/mylimedio/search/search.do?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA003669","@type":"foaf:Organization","foaf:name":"鹿児島大学 附属図書館 水産学部分館","rdfs:seeAlso":{"@id":"https://catalog.lib.kagoshima-u.ac.jp/opc/xc/search/*?os[isbn]=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA004118","@type":"foaf:Organization","foaf:name":"県立広島大学 学術情報センター図書館","rdfs:seeAlso":{"@id":"https://librarywww.pu-hiroshima.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA006270","@type":"foaf:Organization","foaf:name":"日本大学 商学部図書館"},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA01163820"}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"bibo:lccn":["87103410"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/87103410"}],"prism:publicationDate":["1986"],"cinii:note":["Includes excerpts of the text of the Bilanzrichtlinien-Gesetz and of related legislation","Bibliography: p. 589-[610]","Includes index"],"dc:subject":["LCC:KK2491","DC19:346.43/06648","DC19:344.3066648"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Corporations+--+Accounting+--+Law+and+legislation+--+Germany+%28West%29","dc:title":"Corporations -- Accounting -- Law and legislation -- Germany (West)"}],"dcterms:hasPart":[{"@id":"urn:isbn:3406316247"}]}]}