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
"Day, Jackson M. and Lusniak, Victoria A.",A guide to implementation of statement 125 on accounting for transfers and servicing of financial assets and extinguishments of liabilities : questions and answers,,Financial Accounting Standards Board of the Financial Accounting Foundation,1998,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796145053440