@article{oai:repository.dl.itc.u-tokyo.ac.jp:00016795, author = {米山, 正樹}, issue = {2}, journal = {經濟學論集}, month = {Jul}, note = {論文/Article}, pages = {27--94}, title = {質的な特性に根ざした会計基準の開発 : IASBによる概念フレームワークの討議資料}, volume = {79}, year = {2013} }