@article{oai:kochi.repo.nii.ac.jp:00005891, author = {伊丹, 清}, journal = {高知論叢. 社会科学}, month = {Jul}, note = {application/pdf}, pages = {1--13}, title = {FASB新キャッシュ・フロー概念の機能}, volume = {68}, year = {2000} }