@article{oai:ritsumei.repo.nii.ac.jp:00000672,
 author = {藤田, 敬司},
 issue = {2},
 journal = {立命館経営学, 立命館経営学},
 month = {Jul},
 pages = {1--19},
 title = {ヘッジ会計の有用性とその限界　－日米ヘッジ会計基準とヘッジ会計不要論(JWG公開草案)の対比},
 volume = {42},
 year = {2003}
}