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,"Letters of comment submitted in response to the exposure draft, Financial reporting and changing prices : specialized assets, dated April 21, 1980 : transcript of public hearing held on June 21 and 22, 1980",,Financial Accounting Standards Board,1983,Public record,,,,https://cir.nii.ac.jp/crid/1130000794662950912