@article{oai:kwansei.repo.nii.ac.jp:00019932,
 author = {井上, 達男 and Inoue, Tatsuo},
 issue = {2/3/4},
 journal = {商学論究},
 month = {Jan},
 pages = {353--376},
 title = {利益有用性アプローチの発展と外貨換算会計},
 volume = {43},
 year = {1996}
}