@article{oai:doshisha.repo.nii.ac.jp:00014463,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {1},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Jun},
 note = {研究, application/pdf},
 pages = {23--49},
 title = {一般に認められた会計原則と会社法の計算規定},
 volume = {44},
 year = {1992},
 yomi = {カトウ, モリヒロ}
}