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 reporting the effects of general price-level changes in financial statements,,Financial Accounting Standards Board,1974,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000796705837184