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,"An Analysis of issues related to employers' accounting for pensions and other postemployment benefits : February 19, 1981",,Financial Accounting Standards Board of the Financial Accounting Foundation,1981,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000795393363584