@article{oai:kanagawa-u.repo.nii.ac.jp:00001689,
 author = {藤田, 昌久 and Fujita, Masahisa},
 journal = {国際経営論集},
 month = {Nov},
 note = {Article, 研究ノート, 論文},
 pages = {119--134},
 title = {企業結合会計の基準化},
 volume = {22},
 year = {2001}
}