Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL "Yonetani, Tatsuya and Katsuo, Yuko and 日本銀行金融研究所",Fair value accounting and regulatory capital requirements,,日本銀行金融研究所,1998,IMES discussion paper series,,,,https://cir.nii.ac.jp/crid/1130282272944522880