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,Accounting for the translation of foreign currency transactions and foreign currency financial statements : October 1975,,Financial Accounting Standards Board,1975,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282269473501056