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,Balance sheet (topic 210) : clarifying the scope of disclosures about offsetting assets and liabilities,,Financial Accounting Standards Board of the Financial Accounting Foundation,2013,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794878264576