@article{oai:doshisha.repo.nii.ac.jp:00014448,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {5},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Feb},
 note = {研究, 今井俊一教授 古稀祝賀記念号, application/pdf},
 pages = {74--105},
 title = {アメリカ新年金会計基準による年金会計実務の変化},
 volume = {43},
 year = {1992},
 yomi = {カトウ, モリヒロ}
}