@article{oai:ritsumei.repo.nii.ac.jp:00000757, author = {藤田, 敬司}, issue = {1}, journal = {立命館経営学, 立命館経営学}, month = {May}, pages = {1--26}, title = {負債会計の基礎概念と実践課題(Part2)}, volume = {45}, year = {2006} }