@article{oai:rikkyo.repo.nii.ac.jp:00013299,
 author = {荒川, 邦寿 and Arakawa, Kunihisa},
 issue = {2},
 journal = {立教經濟學研究},
 month = {Sep},
 note = {P(論文), 研究ノート, Note},
 pages = {178--139},
 title = {資本会計の再検討 : 結合,連結,合併会計と企業実体説},
 volume = {31},
 year = {1977}
}