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,Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : December 1985,,Financial Accounting Standards Board,1985,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000795809985152