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,"Letters of comment submitted in respect of the FASB Exposure draft, Accounting for investments with prepayment risk, dated September 16, 1991",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130000795784372096