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,"Applicability of generally accepted accounting principles to mutual life insurance and other enterprises : an interpretation of FASB statement no. 12, 60, 97, and 113",,Financial Accounting Standards Board of the Financial Accounting Foundation,1993,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795137862528