@article{oai:fukuoka-u.repo.nii.ac.jp:00001506,
 author = {Nagatsuka, Wataru and 長束, 航},
 issue = {2},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Sep},
 note = {application/pdf},
 pages = {255--270},
 title = {負債概念の再検討 : 負債の認識規準としての「債務性」の後退},
 volume = {49},
 year = {2004},
 yomi = {ナガツカ, ワタル}
}