@article{oai:kwansei.repo.nii.ac.jp:00019894,
 author = {井上, 達男 and Inoue, Tatsuo},
 issue = {2},
 journal = {商学論究},
 month = {Dec},
 pages = {103--132},
 title = {わが国における外貨換算会計の展開 : 外貨建金銭債権債務の換算を中心として},
 volume = {41},
 year = {1993}
}