@article{oai:sapporo-u.repo.nii.ac.jp:00001288,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {4},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {17--31},
 title = {会計公準に関する一考察},
 volume = {12},
 year = {1982}
}