@article{oai:omu.repo.nii.ac.jp:00001694,
 author = {平敷, 慶武},
 issue = {4},
 journal = {大阪府立大學經濟研究},
 month = {Sep},
 note = {application/pdf, 大阪府立大學經濟研究. 1987, 32(4), p.37-76},
 pages = {37--76},
 title = {米国会計学会の低価基準観},
 volume = {32},
 year = {1987}
}