@article{oai:kochi.repo.nii.ac.jp:00006184,
 author = {村瀬, 儀祐},
 journal = {高知論叢. 社会科学},
 month = {Jul},
 note = {application/pdf},
 pages = {41--72},
 title = {偶発損失会計原則成立の制度条件},
 volume = {20},
 year = {1984}
}