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,Financial reporting and changing prices : specialized assets--mining and oil and gas : a supplement to FASB statement no. 33 : October 1980,,Financial Accounting Standards Board,1980,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000797677391616