@article{oai:ritsumei.repo.nii.ac.jp:00000713,
 author = {伊藤, 眞},
 issue = {5},
 journal = {立命館経営学, 立命館経営学},
 month = {Jan},
 pages = {15--35},
 title = {金融資産の譲渡に伴う回収サービス業務資産及び負債の性質と会計処理},
 volume = {43},
 year = {2005}
}