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 and Ogden, Mark L. and Rohan, P. (Paul)",Results of the field test of the exposure draft on accounting for the impairment of long-lived assets,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130000796137631872