@article{oai:fukuoka-u.repo.nii.ac.jp:00001619,
 author = {Hirakawa, Shigeru and 平川, 茂},
 issue = {4},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Mar},
 note = {application/pdf},
 pages = {247--257},
 title = {会社法下における確定決算基準の位置付け},
 volume = {55},
 year = {2011},
 yomi = {ヒラカワ, シゲル}
}