@article{oai:sapporo-u.repo.nii.ac.jp:00006333, author = {成瀬, 継男 and Naruse, Tsuguo}, issue = {1}, journal = {経済と経営}, month = {Nov}, note = {P}, pages = {119--149}, title = {韓国会計基準の研究 (3) : 「企業会計基準」の遂条解釈}, volume = {41}, year = {2010} }