@book{ BA33861135, author = "Epstein, Barry J. and Mirza, Abbas Ali and Carsberg, Bryan V. and Herrera, Juan R.", title = "Wiley IAS 98 : interpretation and application of International Accounting Standards 1998", publisher = "Wiley", year = "1998", URL = "https://ci.nii.ac.jp/ncid/BA33861135" }