@article{oai:shizuoka.repo.nii.ac.jp:00004405,
 author = {佐藤, 誠二},
 issue = {2},
 journal = {静岡大学経済研究},
 month = {Sep},
 note = {application/pdf},
 pages = {57--79},
 title = {ドイツ商法評価規定と理性的な商人の判断,基準性原則 : 貸借対照表政策との関連で},
 volume = {2},
 year = {1997}
}