@article{oai:kanagawa-u.repo.nii.ac.jp:00011921,
 author = {田中, 弘 and Tanaka, Hiroshi},
 issue = {1},
 journal = {商経論叢},
 month = {Sep},
 note = {Article, 論説},
 pages = {63--86},
 title = {会計戦争の行方─国際会計基準（IFRS）の真相と着地点─},
 volume = {48},
 year = {2012}
}