[{"onix":{"CollateralDetail":{"TextContent":[{"TextType":"04","ContentAudience":"00","Text":"会計国際化への考察視点\nEUのIFRS導入に対する枠組み\nEUにおけるIFRSの承認システム\n欧州における会計エンフォースメント\nドイツ会計制度におけるIFRSの内法化\nIFRSが商法会計目的に及ぼす影響\n商法会計法の規範構造とIFRS\nIFRSが基準性原則に与える影響\n商法会計の現代化改革とIFRS\n会計規準の統合と分岐"}]},"RecordReference":"9784839421854","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784839421854"},"DescriptiveDetail":{"TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"カイケイ キジュン ノ トウゴウ ト ブンキ : イーユー ト ドイツ ノ ナカ ノ アイエフアールエス","content":"会計規準の統合と分岐 : EUとドイツのなかのIFRS"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":[],"PersonName":{"content":"佐藤, 誠二, 1953-","collationkey":"サトウ, セイジ, 1953-"}}]},"PublishingDetail":{"Imprint":{"ImprintName":"森山書店"},"PublishingDate":[{"PublishingDateRole":"11","Date":"202010"}]},"ProductSupply":{"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","CurrencyCode":"JPY","PriceAmount":"3300"}]}}},"hanmoto":{"datemodified":"2025-02-20 11:22:58","datecreated":"2025-02-20 11:22:58","datekoukai":"2025-02-20"},"summary":{"isbn":"9784839421854","title":"会計規準の統合と分岐 : EUとドイツのなかのIFRS","volume":"","series":"","publisher":"森山書店","pubdate":"202010","cover":"","author":"佐藤,誠二,1953-"}}]