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 the measurement date for stock option, purchase, and award plans involving junior stock : an interpretation of APB opinion no. 25",,Financial Accounting Standards Board,1985,Public record,,,,https://cir.nii.ac.jp/crid/1130000794847428480