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
"Fogg, Michael J. and Financial Accounting Standards Board","An analysis of issues related to reporting funds flows, liquidity, and financial flexibility : December 15, 1980",,Financial Accounting Standards Board of the Financial Accounting Foundation,1980,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000793999828480