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 transfers and servicing of financial assets and extinguishments of liabilities : a replacement of FASB statement no. 125,,Financial Accounting Standards Board,2004,Public record,,,,https://cir.nii.ac.jp/crid/1130000795286410112