@article{oai:surugadai.repo.nii.ac.jp:00001765,
 author = {市川, 紀子},
 issue = {1},
 journal = {駿河台経済論集},
 month = {Sep},
 note = {P(論文)},
 pages = {103--124},
 title = {The Conflict of Accounting View and Modern Foundation of Financial Accounting : Auditing firm’s point of view on ‟FASB Discussion Memorandum 1976”},
 volume = {27},
 year = {2017}
}