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,Statement of cash flows -- exemption of certain enterprises and classification of cash flows from certain securities acquired for resale : an amendment of FASB statement no. 95 : February 1989,,Financial Accounting Standards Board of the Financial Accounting Foundation,1989,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269028433024