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,"Letters of comment submitted in respect of the FASB Exposure Draft, Statement of Cash Flows : Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale, dated November 30, 1988",,Financial Accounting Standards Board,1990,Public record,,,,https://cir.nii.ac.jp/crid/1130282271268497408