@article{oai:seijo.repo.nii.ac.jp:00002130,
 author = {上田, 晋一},
 issue = {168},
 journal = {成城大學經濟研究},
 month = {Mar},
 note = {P(論文)},
 pages = {71--91},
 title = {全部のれん方式による連結手続と公正価値測定},
 year = {2005}
}