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 obligations associated with the retirement of long-lived assets,Revised ed.,Financial Accounting Standards Board of the Financial Accounting Fundation,2000,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000794150869504