{"@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/BA20874123.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA20874123#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA20874123.json"},"dc:title":[{"@value":"Accounting for certain service transactions : October 23, 1978"}],"dc:publisher":[{"@value":"Financial Accounting Standards Board"}],"dcterms:extent":"22 p.","cinii:size":"28 cm","dc:language":"eng","dc:date":"1978","cinii:ncid":"BA20874123","cinii:ownerCount":"11","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA00928940#entity","@type":"foaf:Person","foaf:name":[{"@value":"Financial Accounting Standards Board"}]}],"bibo:owner":[{"@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=BA20874123"}},{"@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=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA20874123"}},{"@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=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA005642","@type":"foaf:Organization","foaf:name":"拓殖大学 八王子図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA20874123"}},{"@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=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA20874123"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA20874123"}}],"prism:publicationDate":["c1978"],"dc:subject":["NDC9:336.9"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA39521140#entity","dc:title":"FASB invitation to comment, [ITC01]","@type":"bibo:Book"}]}]}