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
"Lynch, Christopher S. and Financial Accounting Standards Board",A Guide to implementation of Statement 91 on accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases : questions and answers,,Financial Accounting Standards Board of the Financial Accounting Foundation,1987,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130000794970145280