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,Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : March 1990,,Financial Accounting Standards Board,1990,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796022236544