@article{oai:sapporo-u.repo.nii.ac.jp:00001803,
 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 = {895--919},
 title = {会計原則研究(3) : 貸借対照表原則論},
 volume = {22},
 year = {1992}
}