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 translation adjustments upon sale of part of an investment in a foreign entity : an interpretation of FASB statement no. 52,,Financial Accounting Standards Board,1984,Public record,,,,https://cir.nii.ac.jp/crid/1130282272799286016