@article{oai:kwansei.repo.nii.ac.jp:00020026, author = {平松, 一夫 and Hiramatsu, Kazuo}, issue = {2}, journal = {商学論究}, month = {Jul}, note = {application/pdf}, pages = {1--18}, title = {「IASC の将来像」に対する FAF-FASB の反応}, volume = {47}, year = {1999} }