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, Deferal of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations, dated June 6, 1988",,Financial Accounting Standards Board,1990,Public record,,,,https://cir.nii.ac.jp/crid/1130000793654863360