@article{oai:kochi.repo.nii.ac.jp:00005998,
 author = {村瀬, 儀祐},
 journal = {高知論叢. 社会科学},
 month = {Nov},
 note = {application/pdf},
 pages = {97--121},
 title = {制度装置としての財務会計概念ステイトメント},
 volume = {51},
 year = {1994}
}