@article{oai:kanagawa-u.repo.nii.ac.jp:00001440,
 author = {刘, 念 and Liu, Nian},
 journal = {研究年報},
 month = {Mar},
 note = {Article, 修士論文要旨},
 pages = {25--26},
 title = {日本における中小企業会計基準の開発に関する一考察},
 volume = {21},
 year = {2017}
}