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,Determining materiality for capitalization of interest cost : an amendment of FASB Statement no. 34 : November 1980,,Financial Accounting Standards Board,1980,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000794667276032