@article{oai:saigaku.repo.nii.ac.jp:00000571,
 author = {大塚, 浩記 and OTSUKA, Hironori},
 journal = {埼玉学園大学紀要. 経営学部篇, Bulletin of Saitama Gakuen University. Faculty of Management},
 month = {Dec},
 pages = {161--172},
 title = {IFRS公開草案における製品保証付き販売の会計},
 volume = {10},
 year = {2010},
 yomi = {オオツカ, ヒロノリ}
}