@article{oai:sapporo-u.repo.nii.ac.jp:00002522,
 author = {宮川, 昭義 and Miyakawa, Akiyoshi},
 issue = {2},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {1--15},
 title = {取得原価・公正価値共存型会計から公正価値会計への傾斜 : 米国退職給付会計をめぐるトレンド},
 volume = {39},
 year = {2009}
}