@article{oai:hbg.repo.nii.ac.jp:00005090,
 author = {松尾, 俊彦 and Matsuo, Toshihiko},
 journal = {社会情報学研究},
 month = {Dec},
 note = {application/pdf, The purpose of this paper is considering a property valuation basis in accounting practice of business. A property valuation of accounting systems in the Meiji era recognized existence of defferent systems. One was legal financial accounting of the commercial law which adopted current cost basis，the other was accounting practice of business which adopted historical cost basis. Afterward，the property valuation basis in legal financial accounting of commercial law has changed to historical cost basis. So，I think that it is important to investigate the property valuation basis. Therefore，this paper has shown the important of historical cost basis in accounting practice of busines.},
 pages = {31--51},
 title = {わが国会計実務についての史的考察},
 volume = {6},
 year = {2000}
}