@article{oai:ritsumei.repo.nii.ac.jp:00001151, author = {藤田, 敬司}, issue = {1}, journal = {立命館経営学, 立命館経営学}, month = {May}, pages = {85--112}, title = {リースと収益認識に共通する新会計概念の検討}, volume = {54}, year = {2015} }