@techreport{oai:shiga-u.repo.nii.ac.jp:00013462,
 author = {赤塚, 尚之},
 month = {Jul},
 note = {滋賀大学経済学部Wprking Papew Series, No.289, pp.1-38},
 title = {IASB「引当金プロジェクト」の論点詳解},
 year = {2019}
}