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 FASB Statement of Financial Accounting Standards : accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB Statements No. 60, 97, and 113",,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000795051112320