@article{oai:tsukuba.repo.nii.ac.jp:00050685, author = {弥永, 真生 and YANAGA, Masao}, journal = {筑波法政, Tsukuba Journal of Law and Politics}, month = {Feb}, pages = {107--128}, title = {<論説>商事法における会計基準の受容(4) : ドイツ (2)}, volume = {46}, year = {2009}, yomi = {ヤナガ, マサオ} }