{"@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/BA1220816X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA1220816X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA1220816X.json"},"dc:title":[{"@value":"The definition and recognition of liabilities"}],"dc:creator":"by Jean St. G. Kerr","dc:publisher":[{"@value":"Australian Accounting Research Foundation"}],"dcterms:extent":"v, 84 p.","cinii:size":"22 cm","dc:language":"eng","dc:date":"1984","cinii:ncid":"BA1220816X","cinii:ownerCount":"10","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA04053359#entity","@type":"foaf:Person","foaf:name":[{"@value":"Kerr, Jean St. G."}]}],"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=BA1220816X"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BA1220816X"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BA1220816X"}},{"@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=BA1220816X&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA004435","@type":"foaf:Organization","foaf:name":"富士大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA007524","@type":"foaf:Organization","foaf:name":"京都先端科学大学 図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BA1220816X"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA1220816X"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BA1220816X"}},{"@id":"https://ci.nii.ac.jp/library/FA016649","@type":"foaf:Organization","foaf:name":"宮崎産業経営大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.miyasankei-u.ac.jp/opac/opac_openurl/?ncid=BA1220816X"}}],"prism:publicationDate":["1984"],"cinii:note":["Bibliography: p. 77-79","Includes index"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA07683299#entity","dc:title":"Accounting theory monograph, no. 4","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:0909744262"}]}]}