@article{oai:kwansei.repo.nii.ac.jp:00019920,
 author = {平松, 一夫 and Hiramatsu, Kazuo},
 issue = {2/3/4},
 journal = {商学論究},
 month = {Jan},
 note = {application/pdf},
 pages = {285--297},
 title = {金融商品をめぐる国際会計基準の展開 : E48 から IAS32 まで},
 volume = {43},
 year = {1996}
}