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,Classification of renewals or extensions of existing sales-type or direct financing leases : an amendment of FASB statement no. 13,,Financial Accounting Standards Board,1979,Public record,,,,https://cir.nii.ac.jp/crid/1130000793950117376