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,Regulated enterprises -- accounting for abandonments and disallowances of plant costs : an amendment of FASB statement no. 71 : December 1986,,Financial Accounting Standards Board,1986,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795367481088