@article{oai:takachiho.repo.nii.ac.jp:00000148, author = {川﨑, 芙有 and カワサキ, フユ and Kawasaki, Fuyu}, issue = {4}, journal = {高千穂論叢, THE TAKACHIHO RONSO}, month = {Feb}, pages = {93--125}, title = {保険負債の測定とウィンドフォールの会計処理}, volume = {52}, year = {2018} }