@article{oai:saigaku.repo.nii.ac.jp:00000443,
 author = {大塚, 浩記 and OTSUKA, Hironori},
 journal = {埼玉学園大学紀要. 経営学部篇, Bulletin of Saitama Gakuen University. Faculty of Management},
 month = {Dec},
 pages = {117--126},
 title = {政府補助金会計についての一考察 : 国際会計基準審議会での検討過程を中心に},
 volume = {12},
 year = {2012},
 yomi = {オオツカ, ヒロノリ}
}