@article{oai:ynu.repo.nii.ac.jp:00007736, author = {小川, 真実}, issue = {1}, journal = {横浜経営研究}, month = {Jun}, pages = {151(151)--168(168)}, title = {資産負債アプローチと収益認識モデルの開発}, volume = {33}, year = {2012} }