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, financial statements of not-for-profit organizations, dated October 23, 1992",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130000796398273536