@article{oai:kyotogakuen.repo.nii.ac.jp:00000919,
 author = {藤川, 義雄 and Fujikawa, Yoshio},
 issue = {2},
 month = {2011-03-01, 2018-04-26},
 note = {2, KJ00007986899, 論文, Article},
 pages = {33--42},
 title = {中小企業向けIFRSの概要と特徴},
 volume = {20},
 year = {},
 yomi = {フジカワ, ヨシオ}
}