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 certain derivative instruments and certain hedging activities : an amendment of FASB statement, no. 133",,Financial Accounting Standards Board of the Financial Accounting Foundation,2000,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282270985966464