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,"Preliminary views on employers' accounting for pensions and other postemployment benefits dated November 1982 and Discussion Memorandum on employers' accounting for pensions and other postemployemnt benefits dated April 19, 1983 : position papers submitted in respect of preliminary views and Discussion Memorandum",,Financial Accounting Standards Board,1985,Public record,,,,https://cir.nii.ac.jp/crid/1130000793985832832