@article{oai:fukuoka-u.repo.nii.ac.jp:00001587,
 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 = {171--187},
 title = {収益の認識と負債概念 : 完全未履行契約の会計問題に関連して},
 volume = {53},
 year = {2008},
 yomi = {ナガツカ, ワタル}
}