@article{oai:nue.repo.nii.ac.jp:00000473,
 author = {佐藤, 豊和 and Sato, Toyokazu},
 issue = {2},
 journal = {経済経営論集, Economic and Business Review},
 month = {Mar},
 pages = {1--9},
 title = {「収益認識に関する会計基準」の中小企業会計・税務に与える影響},
 volume = {28},
 year = {2021},
 yomi = {サトウ, トヨカズ}
}