@article{oai:rikkyo.repo.nii.ac.jp:00013027, author = {荒川, 邦寿 and Arakawa, Kunitoshi}, issue = {1}, journal = {立教經濟學研究}, month = {Jun}, note = {P(論文), 論文, Article}, pages = {157--194}, title = {企業結合とその会計基準(上)}, volume = {35}, year = {1981} }