@article{oai:chukyo-u.repo.nii.ac.jp:00018496,
 author = {吉田, 康英 and Yoshida, Yasuhide},
 issue = {1},
 journal = {中京経営研究, CHUKYO KEIEI KENKYU},
 month = {Sep},
 pages = {33--53},
 title = {米国における金融商品会計の減損規定（2016年改訂）に至るまでの変遷の考察},
 volume = {31},
 year = {2021}
}