@article{oai:kwansei.repo.nii.ac.jp:00019496,
 author = {平松, 一夫 and Hiramatsu, Kazuo},
 issue = {6},
 journal = {International review of business},
 month = {Mar},
 pages = {1--6},
 title = {Problems of Accounting Standard-Setting in Japan},
 year = {2003}
}