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,Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35,,Financial Accounting Standards Board,1982,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000793699851648