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,Accounting for preacquisit[i]on contingencies of purchased enterprises : an amendment of APB opinion no. 16,,Financial Accounting Standards Board,1982,Public record,,,,https://cir.nii.ac.jp/crid/1130000796272251776