@article{oai:doshisha.repo.nii.ac.jp:00014399,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Dec},
 note = {研究, application/pdf},
 pages = {1--31},
 title = {SEC会計の会計制度体系上の意味},
 volume = {42},
 year = {1990},
 yomi = {カトウ, モリヒロ}
}