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 and FASB Emerging Issues Task Force,Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity,,Financial Accounting Standards Board of the Financial Accounting Foundation,2013,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794991082496