@article{oai:shizuoka.repo.nii.ac.jp:00004403, author = {佐藤, 誠二}, issue = {3-4}, journal = {静岡大学経済研究}, month = {Mar}, note = {application/pdf}, pages = {177--193}, title = {評価単位問題と実現原則・不均等原則 : 未実現損益の認識をめぐって}, volume = {1}, year = {1997} }