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,Receivables (Topic 310) : effect of a loan modification when the loan is part of a pool that is accounted for as a single asset : a consensus of the FASB Emerging Issues Task Force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794137027584