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,Applicability of indefinite reversal criteria to timing differences : an interpretation of APB opinions no. 11 and 23,,Financial Accounting Standards Board,1978,Public record,,,,https://cir.nii.ac.jp/crid/1130000794286495104