@article{oai:doshisha.repo.nii.ac.jp:00021825,
 author = {陶, 静 and Tao, Jing},
 issue = {4},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Jan},
 note = {研究(Article), application/pdf},
 pages = {335--350},
 title = {中国会計基準における公正価値の使用},
 volume = {63},
 year = {2012},
 yomi = {タオ, ジン}
}