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 for certain mortgage banking activities : September 1982,,Financial Accounting Standards Board of the Financial Accounting Foundation,1982,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000795865048576