@article{oai:sapporo-u.repo.nii.ac.jp:00001887,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {3},
 journal = {経済と経営},
 month = {Dec},
 note = {P},
 pages = {389--412},
 title = {会計原則研究(7) : 準・一般原則論},
 volume = {24},
 year = {1993}
}