@article{oai:doshisha.repo.nii.ac.jp:00028556,
 author = {志賀, 理 and Shiga, Osamu},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Sep},
 note = {青木真美教授定年退職記念号(Special issue in commemoration of Prof. Mami Aoki's retirement), application/pdf},
 pages = {685--700},
 title = {FASB概念フレームワークにおける「財務諸表の諸要素」再定義の本質的機能},
 volume = {73},
 year = {2021},
 yomi = {シガ, オサム}
}