@article{oai:doshisha.repo.nii.ac.jp:00015061,
 author = {佐藤, 誠二 and Sato, Seiji},
 issue = {6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {研究, 加藤盛弘教授 古稀祝賀記念号, application/pdf},
 pages = {63--85},
 title = {2005年IFRS適用に向けての会計基準の収斂化 : EUの会計統合戦略とドイツの対応},
 volume = {58},
 year = {2007},
 yomi = {サトウ, セイジ}
}