Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "Kubo, Junji",Accounting Standards for Conditional Asset Retirement Obligation : SFAS143 and FIN47,Economic Studies,04516265,北海道大学大学院経済学研究科,2016-12-08,66,2,49-66,https://cir.nii.ac.jp/crid/1050282813998587264,