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,Designation of AICPA guide and statement of position (SOP) 81-1 on contractor accounting and SOP 81-2 concerning hospital-related organizations as preferable for purposes of applying APB opinion 20 : an amendment of FASB statement no. 32 : Februry 1982,,Financial Accounting Standards Board,1982,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000795944670464