@article{oai:atomi.repo.nii.ac.jp:00002539,
 author = {山下, 奨},
 issue = {24},
 journal = {跡見学園女子大学マネジメント学部紀要, JOURNAL OF ATOMI UNIVERSITY FACULTY OF MANAGEMENT},
 month = {Jul},
 note = {application/pdf, text},
 pages = {73--92},
 title = {日本基準における異なる連結基礎概念と整合的な会計処理等の混在},
 year = {2017}
}