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,Extinguishment of debt : an amendment of APB opinion no. 26 : November 1983,,Financial Accounting Standards Board,1983,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000795499288320