@article{oai:kochi.repo.nii.ac.jp:00005886,
 author = {伊丹, 清},
 journal = {高知論叢. 社会科学},
 month = {Nov},
 note = {application/pdf},
 pages = {97--105},
 title = {アメリカ金融商品会計における公正価値概念導入の意味},
 volume = {69},
 year = {2000}
}