@article{oai:niigata-u.repo.nii.ac.jp:00033650, author = {加井, 久雄}, journal = {新潟大学経済論集, The Journal of Economics Niigata University}, month = {Mar}, pages = {37--52}, title = {国際会計基準における減価償却方法の検討}, volume = {108}, year = {2020} }