@article{oai:nfu.repo.nii.ac.jp:00000727,
 author = {小栗, 崇資 and Oguri, Takashi},
 journal = {日本福祉大学経済論集},
 month = {Jan},
 pages = {63--83},
 title = {International Comparison with a Focus on the Structure of Accounting Regulation : Discussion of a Possible General Framework for International Accounting Harmonization.},
 volume = {12},
 year = {1996},
 yomi = {オグリ, タカシ}
}