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,Derivatives and hedging (topic 815) : scope exception related to embedded credit derivatives,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269506278912