@article{oai:kindai.repo.nii.ac.jp:00019877,
 author = {姚, 小佳},
 issue = {29},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Nov},
 note = {〈Abstract〉Abstract: This paper took up IFRS No.15 “Revenue from Contract with Customers” published by IASB. This paper, first, reviewed the process of Revenue Recognition Project between IASB and FASB, and pointed out the problems in the project. Then, this paper introduced IFRS No.15 and considered the characteristic of IFRS No.15. Finally, this paper analyzed the impact of IFRS No.15, application/pdf},
 pages = {6--15},
 title = {〈論文・報告〉IFRS15号「顧客契約から生じる収益」について},
 year = {2018}
}