{"@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/BB27132240.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB27132240#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB27132240.json"},"dc:title":[{"@value":"The boundaries in financial and non-financial reporting : a comparative analysis of their constitutive role"}],"dc:creator":"Laura Girella","dc:publisher":[{"@value":"Routledge"}],"dcterms:extent":"xii, 115 p.","cinii:size":"23 cm","dc:language":"eng","dc:date":"2018","cinii:ncid":"BB27132240","cinii:ownerCount":"7","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Girella, Laura"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA005132","@type":"foaf:Organization","foaf:name":"共立女子大学 図書館","rdfs:seeAlso":{"@id":"https://libopac.kyoritsu-wu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BB27132240"}},{"@id":"https://ci.nii.ac.jp/library/FA005675","@type":"foaf:Organization","foaf:name":"中央大学 中央図書館","rdfs:seeAlso":{"@id":"https://ufinity.library.chuo-u.ac.jp/iwjs0002opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB27132240"}},{"@id":"https://ci.nii.ac.jp/library/FA006565","@type":"foaf:Organization","foaf:name":"法政大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hosei.ac.jp/opac/opac_openurl?ncid=BB27132240"}},{"@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=BB27132240"}},{"@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=BB27132240"}},{"@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=BB27132240"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BB27132240"}}],"prism:publicationDate":["2018"],"cinii:note":["Includes bibliographical references and indexes"],"dc:subject":["DC23:657.3"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Financial+statements","dc:title":"Financial statements"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB27132193#entity","dc:title":"Routledge focus on accounting and auditing","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781138586901","dc:title":": hbk"}]}]}