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,Plan accounting : defined contribution pension plans (topic 962) : reporting loans to participants by defined contribution pension plans : a consensus of the FASB emerging issues task force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794407354240