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,Accounting for the joint costs of direct maillings containing both a fund-raising appeal and a program message,,Financial Accounting Standards Board,1985,Public record,,,,https://cir.nii.ac.jp/crid/1130000794626528896