@article{oai:kwansei.repo.nii.ac.jp:00020086,
 author = {井上, 達男 and Inoue, Tatsuo},
 issue = {4},
 journal = {商学論究},
 month = {Mar},
 pages = {109--126},
 title = {外貨換算モデルにおける換算差額の取り扱い : 対称性と経済的現実性の選択},
 volume = {48},
 year = {2001}
}