@article{oai:tsukuba.repo.nii.ac.jp:00050725, author = {弥永, 真生 and YANAGA, Masao}, journal = {筑波法政, Tsukuba Journal of Law and Politics}, month = {Sep}, pages = {53--72}, title = {<論説>商事法における会計基準の受容 (17) : スイス (1)}, volume = {53}, year = {2012}, yomi = {ヤナガ, マサオ} }