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,Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of,,Financial Accounting Standards Board,1995,Public record,,,,https://cir.nii.ac.jp/crid/1130000794852601344