@article{oai:dokkyo.repo.nii.ac.jp:00002454,
 author = {内倉, 滋 and Uchikura, Shigeru},
 issue = {108},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Jan},
 pages = {53--72},
 title = {資産定義中の｢支配｣概念を巡る混乱 : IFRS15及びIFRS16の｢支配｣定義及び用語法についての問題提起 (その1)},
 year = {2021}
}