@article{oai:waseda.repo.nii.ac.jp:00012629,
 author = {Okumura, Masashi and 奥村, 雅史},
 journal = {早稲田商学=The Waseda commercial review},
 month = {Oct},
 pages = {107--130},
 title = {オプション取引における会計上の問題 -討議報告86-2のヘッジ会計をめぐって-},
 volume = {349号},
 year = {1991}
}