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,Reporting segment information in financial statements that are presented in another enterprises's financial report : an amendment of FASB statement no. 14,,Financial Accounting Standards Board,1978,Public record,,,,https://cir.nii.ac.jp/crid/1130000795725506560