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,"Public record : discussion memorandum on conceptual framework for accounting and reporting: cosideration of the report of the study group on the objectives of financial statements - dated June 6, 1974",,FASB,1974,Public record,,,,https://cir.nii.ac.jp/crid/1130000795254721920