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,Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants : June 1982,,Financial Accounting Standards Board,1982,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000794231943040