@article{oai:doshisha.repo.nii.ac.jp:00013950,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Oct},
 note = {研究, application/pdf},
 pages = {38--65},
 title = {報告に関する財務会計概念ステイトメント公開草案 : 会計情報拡大化の現実的機能},
 volume = {34},
 year = {1982},
 yomi = {カトウ, モリヒロ}
}