@article{oai:meisei.repo.nii.ac.jp:00000833,
 author = {福島, 隆 and Fukushima, Takashi},
 issue = {10},
 journal = {明星大学経営学研究紀要, Meisei University, the bulletin of management science},
 month = {Mar},
 pages = {83--99},
 title = {IPSAS(B)の概要とIPSASに基づく財務諸表},
 year = {2015},
 yomi = {フクシマ, タカシ}
}