@article{oai:kwansei.repo.nii.ac.jp:00022684,
 author = {中島, 稔哲 and Nakajima, Toshiaki},
 journal = {関学IBAジャーナル},
 month = {Apr},
 pages = {14--17},
 title = {「企業結合に関する会計基準」の改正ポイント},
 volume = {2009},
 year = {2009}
}