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,Proposed statement of financial accounting concepts : using cash flow information and present value in accounting measurements,,Financial Accounting Standards Board of the Financial Accounting Foundation,1999,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282268859115136