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,Disclosures about fair value of financial instruments : December 1991,,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282268919249920