@article{oai:ynu.repo.nii.ac.jp:00009217,
 author = {大雄, 智},
 issue = {3・4},
 journal = {横浜経営研究},
 month = {Mar},
 pages = {141--151},
 title = {<論説>持分会計論の新展開},
 volume = {38},
 year = {2018}
}