@article{oai:waseda.repo.nii.ac.jp:00057349,
 author = {Kuriki, Ayako and 栗城, 綾子},
 journal = {産業経営},
 month = {Nov},
 pages = {61--87},
 title = {米国における資本的資産の減損会計 -企業会計と公会計の比較-},
 volume = {53},
 year = {2018}
}