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,"Quarantor's accounting and disclosure requirements for guarantees, including indirect guarantees of indebtedness of others : an interpretation of FASB statements no. 5, 57, and 107 and rescission of FASB interpretation no. 34",,Financial Accounting Standards Board of the Financial Accounting Foundation,2002,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796222417408