@article{oai:saigaku.repo.nii.ac.jp:00000667,
 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 = {103--113},
 title = {返品条件付販売と履行義務に基づく収益認識 : IASB とFASB の収益認識プロジェクトの提案を中心として},
 volume = {9},
 year = {2009},
 yomi = {オオツカ, ヒロノリ}
}