{"@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/BD21509431.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD21509431#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD21509431.json"},"dc:title":[{"@value":"IFRS Accounting Standards : issued at 1 January 2026, reflecting changes not yet required"}],"dc:publisher":[{"@value":"IFRS Foundation"}],"dcterms:extent":"2387 pages","cinii:size":"25 cm","dc:language":"eng","dc:date":"2026","cinii:ncid":"BD21509431","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA19187235#entity","@type":"foaf:Person","foaf:name":[{"@value":"IFRS Foundation"}]},{"@id":"https://ci.nii.ac.jp/author/DA13158697#entity","@type":"foaf:Person","foaf:name":[{"@value":"International Accounting Standards Board"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD21509431"}}],"prism:publicationDate":["[2026]"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","\"This edition is issued in three parts\"","Set ISBN for 3 parts: 9781915712370","\"Part A contains the annotated text of IFRS Accounting Standards including IAS Standards, IFRIC interpretations and SIC Interpretations, together with the Conceptual Framework for Financial Reporting and a summary of changes since the previous edition (glossary included)\"","Part A: Issued Standards and the conceptual framework for financial reporting","\"International Accounting Standards Board\"--Cover"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Accounting+--+Standards","dc:title":"Accounting -- Standards"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781915712387","dc:title":"part A"}]}]}