@article{oai:nagano.repo.nii.ac.jp:00000348,
 author = {神山, 英夫},
 issue = {4},
 journal = {長野大学紀要, BULLETIN　OF　NAGANO　UNIVERSITY},
 month = {Mar},
 note = {application/pdf},
 pages = {20--32},
 title = {決算書は何を報告するか①時価主義会計への疑問},
 volume = {21},
 year = {2000}
}