@article{oai:ynu.repo.nii.ac.jp:00002357,
 author = {久留島, 隆},
 issue = {3},
 journal = {横浜経営研究},
 month = {Dec},
 note = {application/pdf},
 pages = {183--191},
 title = {<論説>会計方針の定義と範囲},
 volume = {9},
 year = {1988}
}