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,"Disclosure about derivative financial instruments and fair value of financial instruments : letters of comment submitted in respect of the FASB exposure draft, disclosure about derivative financial instruments and fair value of financial instruments, dated April 14, 1994",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130000797995612416