@article{oai:kindai.repo.nii.ac.jp:00012226,
 author = {姚, 小佳},
 issue = {169},
 journal = {商経学叢, Shokei-gakuso: Journal of Business Studies},
 month = {Dec},
 note = {application/pdf},
 pages = {573--585},
 title = {〈論文〉IAS41号における生物資産の会計処理をめぐる動向―IASB公開草案『農業：果実生成型植物』の公表を中心として―},
 volume = {通巻},
 year = {2013}
}