@article{oai:doshisha.repo.nii.ac.jp:00014052,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Aug},
 note = {研究, application/pdf},
 pages = {1--27},
 title = {財務会計概念ステイトメント第5号の役割},
 volume = {37},
 year = {1985},
 yomi = {カトウ, モリヒロ}
}