@article{oai:rku.repo.nii.ac.jp:00007606, author = {丸岡, 恵梨子}, issue = {4}, journal = {流通經濟大學論集, The Journal of Ryūtsū Keizai University}, month = {Mar}, note = {P(論文)}, pages = {37(283)--46(292)}, title = {Transition of the Conceptual Framework in the International Accounting Standards Board (論文名のみ掲載)}, volume = {56}, year = {2022}, yomi = {マルオカ, エリコ} }