著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Financial Accounting Standards Board,"Inventory costs : an amendment of ARB no. 43, chapter 4 : November 2004",,Financial Accounting Standards Board,2004,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794517467904