@article{oai:ksu.repo.nii.ac.jp:00007238,
 author = {山地, 範明 and Yamaji, Noriaki},
 issue = {3},
 journal = {経済経営論叢, The economic and business administration review},
 month = {Dec},
 note = {6, KJ00000330788, P},
 pages = {108--126},
 title = {FASB公開草案「連結財務諸表:方針と手続」の公表が与える影響の可能性},
 volume = {31},
 year = {1996},
 yomi = {ヤマジ, ノリアキ}
}