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 of proposed statement of financial accounting standards, ""Restructuring of debt in troubled loan situation (dated November 7, 1975), and transcript of a public hearing held on December 12, 1975",,Financial Accounting Standards Board,1976,Public record,,,,https://cir.nii.ac.jp/crid/1130000796239121536