@article{oai:ritsumei.repo.nii.ac.jp:00000838,
 author = {藤田, 敬司},
 issue = {2},
 journal = {立命館経営学, 立命館経営学},
 month = {Jul},
 pages = {1--23},
 title = {のれんの減損会計　－発生プロセスと公正価値測定を中心として},
 volume = {47},
 year = {2008}
}