@article{oai:meiji.repo.nii.ac.jp:00012051,
 author = {平井, 克彦},
 journal = {経理知識},
 month = {Sep},
 note = {Article},
 pages = {1--13},
 title = {低価主義の理論と減損会計の理論},
 volume = {88},
 year = {2009}
}