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,"Offsetting of amounts related to certain repurchase and reverse repurchase agreements, an interpretation of APB opinion no. 10 and a modification of FASB interpretation no. 39",,Financial Accounting Standards Board,1995,Public record,,,,https://cir.nii.ac.jp/crid/1130000793686288512