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, sale and leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, and initial direct costs of direct financing leases, dated August 31, 1987",,Financial Accounting Standards Board,1988,Public record,,,,https://cir.nii.ac.jp/crid/1130000793833884032