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,Reporting intercorporate income tax allocations : an interpretation of APB opinions no. 11 and 22,,Financial Accounting Standards Board,1981,Public record,,,,https://cir.nii.ac.jp/crid/1130000794587106176