Kazuo Hiramatsu, Kenji Shiba et al.: "Changing Japanese Accounting System-Influence of International Accounting Standards and Response of Japanese Company to IAS, Part III : Differences between Japanese Accounting Standards and International Accounting St
Kazuo Hiramatsu, Kenji Shiba et al.: "Changing Japanese Accounting System-Influence of International Accounting Standards and Response of Japanese Company to IAS, Part III : Differences between Japanese Accounting Standards and International Accounting St
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Kazuo Hiramatsu、Kenji Shiba 等：《日本会计制度的变迁——国际会计准则的影响以及日本公司对 IAS 的反应》，第三部分：日本会计准则与国际会计准则的差异
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