@phdthesis{oai:doshisha.repo.nii.ac.jp:00029232,
 author = {佐藤, 郁裕 and Sato, Ikuhiro},
 month = {2022-10-20, 2023-02-27},
 note = {application/pdf},
 title = {収益認識基準とその財務報告上の意義},
 year = {},
 yomi = {サトウ, イクヒロ}
}