@article{oai:rikkyo.repo.nii.ac.jp:00012987, author = {荒川, 邦寿 and Arakawa, Kunitoshi}, issue = {4}, journal = {立教經濟學研究}, month = {Mar}, note = {P(論文), 論文, Article}, pages = {199--247}, title = {企業結合とその会計基準(中) : 商法改正と会社会計の変容}, volume = {35}, year = {1982} }