A Study on Margin for Insurance Liabilities under Generally Accepted Accounting Principles
企業会計上における保険負債のマージンに関する考察

Takefumi Ueno
2013 Hokengakuzasshi (JOURNAL of INSURANCE SCIENCE)  
doi:10.5609/jsis.2013.620_301 fatcat:vr55hil3sfdtnkxfalmfapluqy