@article{oai:surugadai.repo.nii.ac.jp:00001641, author = {市川, 紀子}, issue = {2}, journal = {駿河台経済論集}, month = {Mar}, note = {P(論文)}, pages = {93--110}, title = {IASBにおける会計観の変化 : 資本市場と監査の視点}, volume = {26}, year = {2017} }