Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 金田 堅太郎 and Rong Jin,"A study on the IFRS accounting for insurance contract (1) Recognition and measurement under the IFRS exposure draft 4 ""insurance contract""",久留米大学商学研究,1342047X,久留米 : 久留米大学商学会,2010-11,16,2,189-209,https://cir.nii.ac.jp/crid/1520290883177883520,