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,"Letters of comment submitted in respect of the FASB Exposure draft, Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments, dated December 23, 1986",,Financial Accounting Standards Board,1988,Public record,,,,https://cir.nii.ac.jp/crid/1130000794197542912