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TypeAuthor(s)TitleOther TitlesCitationCitation(alt)Issue Date
bulletin (article)宮川, 昭義退職給付引当金と「引当金」概念の異同Difference between Reserves Qualified as Liabilities and Unfunded Accrued Pension Cost in New Accounting for Pensions of Japan經濟學研究-9-Sep-2003
bulletin (article)宮川, 昭義退職給付会計の体系的概念と会計処理の整合性The Adjustment of Systematic Concepts,and Its Treatment on Accounting for Pensions經濟學研究ECONOMIC STUDIESDec-2002
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