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 Statement of Financial Accounting Standards : reporting by defined benefit pension plans of investment contracts an amendment of FASB Statement no.35,,Financial Accounting Standards Board of the Financial Accounting Foundation,1992,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000795371780480