@techreport{oai:doshisha.repo.nii.ac.jp:00000341,
 author = {フォーカー, ジョン and Forker, John and 亀田, 尚己 and Kameda, Naoki},
 month = {Mar},
 note = {翻訳},
 title = {会計基準の収斂とそれが企業に与える影響},
 year = {2004},
 yomi = {カメダ, ナオキ}
}