@article{oai:aichi-toho.repo.nii.ac.jp:00000139,
 author = {深谷, 和広 and Fukaya, Kazuhiro},
 issue = {1},
 journal = {東邦学誌, Journal of Aichi Toho University},
 month = {Jun},
 note = {8, KJ00004725452, 研究ノート, Note},
 title = {IASB　FASB　シュウレイカ　ケイカク　ニオケル　ザイム　ショヒョウ　ヒョウジ　プロジェクト　ノ　シンテン},
 volume = {36},
 year = {2007},
 yomi = {フカヤ, カズヒロ}
}