@article{oai:kumagaku.repo.nii.ac.jp:00003636,
 author = {成宮, 広理},
 issue = {2},
 journal = {熊本学園商学論集, The Kumamoto-Gakuen journal of commerce},
 month = {Mar},
 pages = {47--69},
 title = {今後の一般に公正妥当な会計処理の基準の在り方の検討 : ソフトロー研究の可能性を踏まえて},
 volume = {26},
 year = {2022}
}