Shinji-Kobatake. A Comparative Study of U.S.GAAP,IAS,and Japanese Accounting Standards for Restructuring Costs.(2). ASAHI BUSINESS REVIEW. 2005. 19・20. 1. 1-11
Shinji-Kobatake. A Comparative Study of U.S.GAAP,IAS,and Japanese Accounting Standards for Restructuring Costs.(1). ASAHI BUSINESS REVIEW. 2004. 19. 1. 15-27