@article{oai:doshisha.repo.nii.ac.jp:00014111,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {4},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Feb},
 note = {研究, application/pdf},
 pages = {49--87},
 title = {アメリカの新年金会計原則},
 volume = {38},
 year = {1987},
 yomi = {カトウ, モリヒロ}
}