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
"Upton, Wayne S., Jr. and Financial Accounting Standards Board",A primer on accounting models for long-duration life insurance contracts under U.S. GAAP,,Financial Accounting Standards Board of the Financial Accounting Foundation,1996,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795793090432