@article{oai:matsuyama-u-r.repo.nii.ac.jp:00002654,
 author = {松尾, 俊彦 and Matsuo, Toshihiko},
 issue = {4-2},
 journal = {松山大学論集, MATSUYAMA UNIVERSITY REVIEW},
 month = {Oct},
 pages = {23--43},
 title = {中小企業会計基準の制度形成と展開 (森本三義教授記念号)},
 volume = {30},
 year = {2018},
 yomi = {マツオ, トシヒコ}
}