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 : accounting for mortgage-backed securities and certain other interests retained after the securitization of mortgage loans held for sale by a mortgage banking enterprise : an amendment of FASB statement no. 65,,Financial Accounting Standards Board,1998,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000796090950400