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,Imputing interest on debt arrangements made under the federal bankruptcy act : an interpretation of APB opinion no. 21,,Financial Accounting Standards Board,1974,FASB interpretation,,,,https://cir.nii.ac.jp/crid/1130000795469086464