@article{oai:asahi-u.repo.nii.ac.jp:00012902,
 author = {壁谷, 順之 and KABEYA, Nobuyuki and 後藤, 宏行},
 issue = {2020-03-31},
 journal = {2020-03-31},
 month = {2020-03-31, 2021-04-19},
 note = {10.15090/00012807},
 pages = {2020-03-31--2020-03-31},
 title = {国際的会計基準に準拠したのれんの会計処理},
 volume = {2020-03-31},
 year = {}
}