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,Fair value measurement (topic 820) : amendments to achieve common fair value measurement and disclosure requirements in U.S. GAAP and IFRSs,,Financial Accounting Standards Board of the Financial Accounting Foundation,2011,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000797852840448