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 purchase of leased asset by the lessee during the term of the lease : an interpretation of FASB statement no. 13,,Financial Accounting Standards Board,1978,Public record,,,,https://cir.nii.ac.jp/crid/1130000796409967104