@article{oai:oiu.repo.nii.ac.jp:00000984,
 author = {山本, 紀生 and Yamamoto, Norio},
 issue = {1/2},
 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, Article},
 pages = {57--70},
 title = {米国GAAPの意義及び階層化},
 volume = {12},
 year = {1998},
 yomi = {ヤマモト, ノリオ}
}