@article{oai:kwansei.repo.nii.ac.jp:00020346,
 author = {平松, 一夫 and Hiramatsu, Kazuo},
 issue = {1},
 journal = {商学論究},
 month = {Sep},
 pages = {1--18},
 title = {国際会計基準のアドプションに向けた日本の対応 : 経緯と問題点},
 volume = {58},
 year = {2010}
}