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,"Exposure draft on foreign currency translation, dated August 28, 1980 : position papers submitted in respect of exposure draft",,Financial Accounting Standards Board,1983,Public record,,,,https://cir.nii.ac.jp/crid/1130000796419466112