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 derivative instruments and hedging activities, deferral of the effective date of FASB statement no. 133 : an amendment of FASB statement no. 133",,Financial Accounting Standards Board of the Financial Accounting Foundation,1999,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270353266560