@article{oai:doshisha.repo.nii.ac.jp:00015188,
 author = {志賀, 理 and Shiga, Osamu},
 issue = {5-6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {研究, application/pdf},
 pages = {34--45},
 title = {FASB『財務会計概念ステイトメント第8号』の本質的意味},
 volume = {62},
 year = {2011},
 yomi = {シガ, オサミ}
}