@article{oai:kanagawa-u.repo.nii.ac.jp:00013149,
 author = {奥山, 茂},
 issue = {3-4},
 journal = {商経論叢, The review of economics and commerce},
 month = {Mar},
 note = {Departmental Bulletin Paper, 論説},
 pages = {101--131},
 title = {「選択権」規定にみるドイツ商法会計の意図 －損益計算構造と製造原価要素に焦点をあてて－},
 volume = {55},
 year = {2020}
}