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,Statement of cash flows - net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactions,,Financial Accounting Standards Board,1990,Public record,,,,https://cir.nii.ac.jp/crid/1130000797200513408