@article{oai:hue.repo.nii.ac.jp:00000765,
 author = {池村, 恵一 and Ikemura, Keiichi},
 issue = {4},
 journal = {広島経済大学経済研究論集, HUE Journal of Economics and Business},
 month = {Mar},
 note = {application/pdf},
 pages = {53--63},
 title = {FASB 概念フレームワークにおける利益観と資本の概念決定をめぐる問題},
 volume = {35},
 year = {2013},
 yomi = {イケムラ, ケイイチ}
}