@article{oai:kansai-u.repo.nii.ac.jp:00017142,
 author = {岡部, 孝好},
 issue = {6},
 journal = {關西大學商學論集},
 month = {Feb},
 pages = {496--514},
 title = {ペイトンの時価償却論（上）},
 volume = {14},
 year = {1970}
}