@article{oai:shudo-u.repo.nii.ac.jp:00000503,
 author = {政岡 , 孝宏 and マサオカ , タカヒロ and Masaoka , Takahiro},
 issue = {2},
 journal = {修道商学},
 month = {Feb},
 note = {P(論文)},
 pages = {23--60},
 title = {公益企業の会計基準を巡る国際的動向},
 volume = {51},
 year = {2011},
 yomi = {マサオカ, タカヒロ}
}