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,Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : position papers submitted in respect of Exposure draft,,Financial Accounting Standards Board,1986,Public record,,,,https://cir.nii.ac.jp/crid/1130000793884005248