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,Proposed interpretation : offsetting of amounts related to certain repurchase and reverse repurchase agreements : an interpretation of APB opinion no. 10 and a modification of FASB interpretation no. 39,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000796419504256