@article{oai:u-shizuoka-ken.repo.nii.ac.jp:00001595,
 author = {上妻, 義直},
 issue = {1},
 journal = {経営と情報 : 静岡県立大学・経営情報学部/学報},
 month = {Mar},
 note = {For implementing the Seventh Directive which is formally to be adopted on consolidated accounts in the EEC, the government of the Netherlands has presented the bill concerned the Parliament on December 11, 1986. So far it has been amended two times and the scope of consolidation was explicitly shown in the course of these amendment. Dutch legislator seems to be rather positive to require broader scope of companies to prepare consolidated accounts than that the directive prescribes. It is due to the fact that consolidated accounts of the Netherlands has been based on the concept of group which the directive does not refer on the contrary. Considering these circumstances, this paper deals with Dutch concept of group and the related part of company law as well as the bill mentioned above., text, application/pdf},
 pages = {35--44},
 title = {オランダの連結規定と企業集団概念},
 volume = {1},
 year = {1989},
 yomi = {コウズマ, ヨシナオ}
}