@article{oai:sapporo-u.repo.nii.ac.jp:00001976,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Sep},
 note = {P},
 pages = {225--259},
 title = {会計理論の研究(6) : 資産会計論},
 volume = {26},
 year = {1995}
}