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,Elements of financial statements : a replacement of FASB concepts statement no. 3 (incorporating an amendment of FASB concepts no. 2),,Financial Accounting Standards Board,1985,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794657435136