@article{oai:oiu.repo.nii.ac.jp:00000362,
 author = {山本, 紀生 and ヤマモト, ノリオ and Yamamoto, Norio},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Mar},
 note = {P(論文), Most Corporation Acts stipulate the submission of annual financial statements, which are prepared according to accounting standards, including GAAP.
 This paper analyses the relationship between the provisions of disclosure and GAAP. It is not necessary for GAAP to be complied with, but disclosure and of complied accounting standards is essential.},
 title = {アメリカ会計法開示規定とGAAP},
 volume = {16},
 year = {2003},
 yomi = {ヤマモト, ノリオ}
}