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,"Letters of comment submitted in respect of the FASB Exposure Draft, Accounting for Income Taxes : Deferral of the Effective Date of FASB Statement No. 96 : an amendment of FASB Statement No. 96, dated October 13, 1988, October 19, 1989, and June 17, 1991 and FASB Exposure Draft, Accounting for Income Taxes, dated June 5, 1991",,Financial Accounting Standards Board,1992,Public record,,,,https://cir.nii.ac.jp/crid/1130000796202314880