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          <dc:title>国際会計基準における新型コロナウィルス対応の問題点</dc:title>
          <dc:title xml:lang="en">Problems of Responses in IFRSs for Impact of COVID-19</dc:title>
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            <jpcoar:creatorName>山口, 幸三</jpcoar:creatorName>
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          <jpcoar:subject subjectScheme="Other">リース会計基準</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">金利指標改革</jpcoar:subject>
          <dc:publisher>明星大学経営学部経営学科研究紀要編集委員会</dc:publisher>
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          <jpcoar:sourceTitle>明星大学経営学研究紀要</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">Meisei University, the bulletin of management science</jpcoar:sourceTitle>
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