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 discussion memorandum, distinguishing between liability and equity instruments and accounting for instruments with characteristics of both, dated August 21, 1990",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130000794422416512