@article{oai:fukuoka-u.repo.nii.ac.jp:00005007,
 author = {Iitsuka, Yuki and 飯塚, 雄基},
 issue = {4},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Mar},
 note = {application/pdf},
 pages = {725--760},
 title = {認識規準の意義と問題点 : SFAC 第5号の検討},
 volume = {64},
 year = {2020},
 yomi = {イイツカ, ユウキ}
}