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,"An analysis of issues related to accounting for interest costs : December 16, 1977",,Financial Accounting Standards Board,1977,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000793752031872