@article{oai:sapporo-u.repo.nii.ac.jp:00006371,
 author = {宮川, 昭義 and Miyakawa, Akiyoshi},
 issue = {2},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {13--23},
 title = {改訂IAS19の会計学的課題},
 volume = {42},
 year = {2012}
}