@article{oai:doshisha.repo.nii.ac.jp:00014220,
 author = {加藤, 盛弘 and Kato, Morihiro},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Feb},
 note = {研究, 同志社大学商学部創立三十周年記念論文集, application/pdf},
 pages = {114--130},
 title = {アメリカにおける財務会計概念構造の展開},
 year = {1980},
 yomi = {カトウ, モリヒロ}
}