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, disclosure about derivative financial instruments and fair value of financial instruments, dated April 14, 1994",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130282272322378752