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,Accounting changes and error corrections : a replacement of APB opinion no. 20 and FASB statement no. 3 : May 2005,,Financial Accounting Standards Board of the Financial Accounting Foundation,2005,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795646088064