@article{oai:oiu.repo.nii.ac.jp:00000352,
 author = {望月, 香苗 and モチヅキ, カナエ and Mochizuki, Kanae},
 issue = {1},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Oct},
 note = {P(論文), In Japan, the use in accounting of the word "allowance" corresponds to that of "reserve" accounting in the US. In the early American Accounting regulations, the reserve section has been known to include asset valuation and amortization items, appropriated retained income and earmarked capital stock premium. The classification in one section of such heterogeneous items is undesirable and misleading. Attempts have been made to improve the situation through revision of prefatory accounting principles. This paper considers how the concept has changed, been cleared and played a part in history.},
 title = {引当金規定の変遷－アメリカ会計原則のreserve上の引当金について－},
 volume = {16},
 year = {2002},
 yomi = {モチズキ, カナエ}
}