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 and FASB Emerging Issues Task Force,Statement of cash flows (Topic 230) : not-for-profit entities : classification of the sale proceeds of donated financial assets in the statement of cash flows,,Financial Accounting Standards Board of the Financial Accounting Foundation,2012,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270790422144