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          <dc:title>カナダにおけるIFRS導入の影響に関する一考察</dc:title>
          <dc:title xml:lang="en">How were Canadian companies influenced by the adoption of IFRS</dc:title>
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            <jpcoar:creatorName>西海, 学</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="ja-Kana">ニシウミ, サトル</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="en">NISHIUMI, Satoru</jpcoar:creatorName>
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          <jpcoar:subject subjectScheme="Other">国際会計基準</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">国際財務報告基準</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">カナダ会計基準</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">アメリカ会計基準</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">原則主義</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">細則主義</jpcoar:subject>
          <jpcoar:subject xml:lang="en" subjectScheme="Other">IAS</jpcoar:subject>
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          <jpcoar:subject xml:lang="en" subjectScheme="Other">Canadian GAAP</jpcoar:subject>
          <jpcoar:subject xml:lang="en" subjectScheme="Other">US GAAP</jpcoar:subject>
          <jpcoar:subject xml:lang="en" subjectScheme="Other">Principles based</jpcoar:subject>
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          <dc:publisher>愛知学院大学経営管理研究所</dc:publisher>
          <datacite:date dateType="Issued">2014-12-25</datacite:date>
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          <jpcoar:sourceIdentifier identifierType="ISSN">1341-3821</jpcoar:sourceIdentifier>
          <jpcoar:sourceTitle>経営管理研究所紀要</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">Bulletin of Management Research Institute</jpcoar:sourceTitle>
          <jpcoar:issue>21</jpcoar:issue>
          <jpcoar:pageStart>59</jpcoar:pageStart>
          <jpcoar:pageEnd>70</jpcoar:pageEnd>
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            <datacite:date dateType="Available">2020-09-28</datacite:date>
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