@article{oai:ic.repo.nii.ac.jp:00000377,
 author = {KURIHARA, Masaki and 栗原, 正樹},
 journal = {茨城キリスト教大学紀要, Journal of Ibaraki Christian University},
 month = {},
 note = {This paper is the presentation of the study of Logical contradiction on concept of liabilities.A lot of research on theliabilitiesalready exists.However,previous studies have not been systematically interpreted concept of liabilities of the accounting view.Now the Japanese accounting are confused.It is because new accounting view and old accounting view are in conflict exist at the same time.The purpose of this paper is to eliminate the conflict of concept of liabilities,and it is to be the help of correct understanding about accounting standard of japan.},
 pages = {223--234},
 title = {我が国の負債概念に内在する論理的な不整合},
 volume = {49},
 year = {2015},
 yomi = {クリハラ, マサキ}
}