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,"Letters of comment submitted in respect of the FASB proposed interpretation, applicability of generally accepted accounting principles to mutual life insurance enterprises : an interpretation of FASB statement no. 12, 60, and 97, dated August 17, 1992",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130000794731532416