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,"Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, chapter 3A : May 1975",,Financial Accounting Standards Board,1975,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000796282284800