@article{oai:aichiu.repo.nii.ac.jp:00011460, author = {水野, 孝彦 and MIZUNO, Takahiko}, issue = {117}, journal = {経営総合科学, Journal of managerial research}, month = {Oct}, pages = {73--99}, title = {米国における子会社少数株主持分の取得に関する会計処理をめぐる議論の一考察}, year = {2022} }