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 mortgage-backed securities retained after the securutization of mortgage loans held for sale by a mortgage banking enterprise : an amendment of FASB statement No. 65,,Financial Accounting Standards Board,1999,Public record,,,,https://cir.nii.ac.jp/crid/1130000795012010624