@article{oai:shudo-u.repo.nii.ac.jp:00003079,
 author = {Inaba, Ko and 井奈波, 晃},
 issue = {2},
 journal = {修道商学, Papers of the Research Society of Commerce and Economics},
 month = {Feb},
 note = {P, 論文, Article},
 pages = {231--245},
 title = {売却時価会計の計算構造と表示形式の検討──スターリング会計理論を手掛かりに──},
 volume = {61},
 year = {2021},
 yomi = {イナバ, コウ}
}