@article{oai:kwansei.repo.nii.ac.jp:00020122, author = {平松, 一夫 and Hiramatsu, Kazuo}, issue = {1/2}, journal = {商学論究}, month = {Dec}, note = {application/pdf}, pages = {121--130}, title = {わが国の会計基準設定に関する問題点}, volume = {50}, year = {2002} }