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,"Topic 105, generally accepted accounting principles : amendments based on Statement of financial accounting standards no. 168, the FASB accounting standards codification and the hierarchy of generally accepted accounting principles",,Financial Accounting Standards Board of the Financial Accounting Foundation,2009,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795557433984