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 I, accounting for contributions received and contributions made and capitalization of works of art, historical treasures, and similiar assets, dated October 31, 1990 . Letters of comment submitted in respect of the FASB Exposure draft II, accounting for contributions received and contributions made, dated November 17, 1992",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130000793891696000