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,Preliminary views on major issues related to reporting financial instruments and certain related assets and liabilities at fair value,,Financial Accounting Standards Board of the Financial Accounting Foundation,1999,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795388704128