{"@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/BA36315856.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA36315856#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA36315856.json"},"dc:title":[{"@value":"The doctrine of substance over form"}],"dc:creator":"B. A. Rutherford","dc:publisher":[{"@value":"Certified Accountant Publications"}],"dcterms:extent":"42 p.","cinii:size":"30 cm","dc:language":"eng","dc:date":"1988","cinii:ncid":"BA36315856","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01855751#entity","@type":"foaf:Person","foaf:name":[{"@value":"Rutherford, B. A. (Brian A.)"}]}],"bibo:owner":[{"@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=BA36315856"}}],"prism:publicationDate":["1988"],"cinii:note":["At head of title: The Chartered Association of Certified Accountants"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA01351015#entity","dc:title":"Certified research report, no. 11","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:1850110417"}]}]}