@article{oai:kwansei.repo.nii.ac.jp:00020569,
 author = {杉本, 徳栄 and Sugimoto, Tokuei},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {297--313},
 title = {SEC主任会計士室とIFRS のイニシアティブ},
 volume = {63},
 year = {2016}
}