{
    "@context": "https://id.ndl.go.jp/auth/context.json",
    "uri": "http://id.ndl.go.jp/auth/ndlsh/01211705",
    "type": {
        "uri": "http://www.w3.org/2004/02/skos/core#Concept"
    },
    "modified": "2020-04-27T14:51:06",
    "created": "2010-11-05",
    "prefLabel": {
        "literalForm": "時価会計",
        "transcription": "ジカ カイケイ",
        "transcription-l": [
            {
                "@value": "ジカ カイケイ",
                "@language": "ja-Kana"
            },
            {
                "@value": "Jika kaikei",
                "@language": "ja-Latn"
            }
        ]
    },
    "label": "時価会計",
    "altLabel": [
        {
            "literalForm": "時価主義会計",
            "transcription": "ジカ シュギ カイケイ",
            "transcription-l": [
                {
                    "@value": "ジカ シュギ カイケイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Jika shugi kaikei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "時価評価会計",
            "transcription": "ジカ ヒョウカ カイケイ",
            "transcription-l": [
                {
                    "@value": "ジカ ヒョウカ カイケイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Jika hyoka kaikei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "公正価値会計",
            "transcription": "コウセイ カチ カイケイ",
            "transcription-l": [
                {
                    "@value": "コウセイ カチ カイケイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Kosei kachi kaikei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "Current value accounting"
        },
        {
            "literalForm": "Fair value--Accounting",
            "description": "LCSH (201011)"
        }
    ],
    "source": [
        "時価会計: 測定と効用 / ジョージ・M. スコット 著 ; 吉田寛 監訳",
        "現代経営用語の基礎知識"
    ],
    "inScheme": {
        "uri": "http://id.ndl.go.jp/auth#topicalTerms"
    },
    "sameAs": {
        "uri": "http://id.ndl.go.jp/auth/ndlsh/時価会計"
    },
    "relatedMatch": [
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/DH531"
        },
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            "uri": "http://id.ndl.go.jp/class/ndc10/336.94"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc9/336.94"
        }
    ],
    "broader": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00570918",
            "label": "資本会計"
        }
    ],
    "closeMatch": [
        {
            "uri": "http://id.loc.gov/authorities/subjects/sh85034889"
        }
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}