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,Proposed Statement of Financial Accounting Standards : accounting for mortgage servicing rights and excess servicing receivables and for securitization of mortgage loans : an amendment of FASB Statement No. 65,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000794899920512