@article{oai:obirin.repo.nii.ac.jp:00002295, author = {柳, 綾子 and YANAGI, Ayako}, journal = {桜美林論考. ビジネスマネジメントレビュー, The journal of J. F. Oberlin University. Business management review}, month = {Mar}, pages = {66--80}, title = {IFRS収益認識基準の企業会計・法人税法への影響と課題}, volume = {11}, year = {2020}, yomi = {ヤナギ, アヤコ} }