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,Transfers and servicing (Topic 860) : reconsideration of effective control for repurchase agreements,,Financial Accounting Standards Board of the Financial Accounting Foundation,2011,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794166330112