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 American Institute of Certified Public Accountants. Investment Companies Committee,Foreign currency accounting and financial statement presentation for investment companies,,American Institute of Certified Public Accountants,1993,Statement of position,,,,https://cir.nii.ac.jp/crid/1130000796966622592