@article{oai:sapporo-u.repo.nii.ac.jp:00001937,
 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 = {465--490},
 title = {会計理論の研究(3) : 企業会計原則論},
 volume = {25},
 year = {1994}
}