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 gains and losses from extinguishment of debt : an amendment of APB opinion no. 30 : March 1975,,Financial Accounting Standards Board,1975,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000794722089472