{"@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/BA6148242X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA6148242X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA6148242X.json"},"dc:title":[{"@value":"Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IAS/IFRS)"}],"dc:creator":"Rudolf Heno","dc:publisher":[{"@value":"Physica-Verlag"}],"dcterms:extent":"xix, 524 p.","cinii:size":"24 cm","dc:language":"ger","dc:date":"2003","cinii:ncid":"BA6148242X","prism:edition":"3., neu überarb. und erw. Aufl","cinii:ownerCount":"4","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Heno, Rudolf"}]}],"bibo:owner":[{"@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=BA6148242X"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA6148242X"}},{"@id":"https://ci.nii.ac.jp/library/FA017856","@type":"foaf:Organization","foaf:name":"愛知大学 経営総合科学研究所","rdfs:seeAlso":{"@id":"http://white.aichi-u.ac.jp/opac/?ACTION_TYPE=forward_search_result&SLV=0&ENCODE_TYPE=UTF-8&LANG_CODE=JPN&STYPE=2&LOCAL_SEARCH=on&NACSIS_SEARCH=off&S_TARGET_BOOKS=BOOK&S_TARGET_SERIALS=SERIAL&SK_MARCNO=BA6148242X"}},{"@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=BA6148242X"}}],"prism:publicationDate":["2003"],"cinii:note":["Previously published under title: Jahresabschluss nach Handels- und Steuerrecht","Includes bibliographical references and index"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA12807313#entity","dc:title":"Physica-Lehrbuch","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:3790815314"}]}]}