@article{oai:doshisha.repo.nii.ac.jp:00013920,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {3-4},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Dec},
 note = {研究, application/pdf},
 pages = {39--53},
 title = {財務会計概念ステイトメント第2号 : 現代会計情報の特質},
 volume = {33},
 year = {1981},
 yomi = {カトウ, モリヒロ}
}