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,"Letters of comment submitted in respect of the FASB Exposure Draft, Disclosures about Market Value of Financial Instruments, dated December 31, 1990",,Financial Accounting Standards Board,1992,Public record,,,,https://cir.nii.ac.jp/crid/1130000796773947520