@article{oai:agu.repo.nii.ac.jp:00000333,
 author = {向, 伊知郎 and MUKAI, Ichiro},
 issue = {20},
 journal = {経営管理研究所紀要, Bulletin of Management Research Institute},
 month = {Dec},
 pages = {177--188},
 title = {国際財務報告基準(IFRS)設定の基礎的特徴},
 year = {2013},
 yomi = {ムカイ, イチロウ}
}