@article{oai:kindai.repo.nii.ac.jp:00020208,
 author = {平川, 茂},
 issue = {30},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Jun},
 note = {〈Abstract〉In Japan, the Commercial Code and the Companies Act have changed in the direction of comprehensively entrusting calculation rules to the accounting standards by the comprehensive accounting rules. However, in Japan, Rules of Corporate Accounting are established. What is the reason for this? In this paper, I will clarify the existence significance of Rules of Corporate Accounting., application/pdf},
 pages = {33--42},
 title = {〈論文・報告〉会社計算規則の存在意義},
 year = {2019},
 yomi = {ヒラカワ, シゲル}
}