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,"An analysis of issues related to present value-based measurements in accounting : December 7, 1990",,Financial Accounting Standards Board of the Financial Accounting Foundation,1990,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795803028864