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,Project : accounting for preference and penalty exchange rates applicable to monetary items denominated in a foreign entity's functional currency,,Financial Accounting Standards Board,1984,Public record,,,,https://cir.nii.ac.jp/crid/1130000796293087104