@article{oai:ritsumei.repo.nii.ac.jp:00000751,
 author = {藤田, 敬司},
 issue = {6},
 journal = {立命館経営学, 立命館経営学},
 month = {Mar},
 pages = {1--25},
 title = {負債会計の基礎概念と実践課題(Part 1)},
 volume = {44},
 year = {2006}
}