@article{oai:kansai-u.repo.nii.ac.jp:02001261,
 author = {小形, 健介 and Ogata, Kensuke},
 journal = {現代社会と会計},
 month = {Mar},
 note = {柴健次教授 清水涼子教授 退職記念号},
 pages = {33--48},
 title = {FASBの会計基準開発行動},
 volume = {18},
 year = {2024}
}