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,"Proposed Statement of Financial Accounting Standards : employers' disclosures about pensions and other postretirement benefits : an amendment of FASB Statements No.87,88, and 106",,Financial Accounting Standards Board of the Financial Accounting Foundation,1997,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000796068054016