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,Accounting for financial guarantee insurance contracts : an interpretation of FASB statement no. 60,,Financial Accounting Standards Board of the Financial Accounting Foundation,2008,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794010241280