Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 久保田 秀樹 and Hideki KUBOTA,The Business Accounting Principles and Surplus Statement,甲南経営研究 = Konan business review,0452-4152,甲南大学経営学会,2018-06-20,59,1,23-43,https://cir.nii.ac.jp/crid/1390290699750214144,https://doi.org/10.14990/00003118