@article{oai:kusa.repo.nii.ac.jp:00000407,
 author = {八角, 憲男 and Hakkaku, Norio},
 issue = {13},
 journal = {倉敷芸術科学大学紀要, The bulletin of Kurashiki University of Science and the Arts},
 month = {Mar},
 note = {40015918750, PDF},
 pages = {159--170},
 title = {M&Aにおける無形資産に関する研究―企業結合会計と無形資産の認識―},
 year = {2008},
 yomi = {ハッカク, ノリオ}
}