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, Employers' Accounting for Postretirement Benefits other than Pensions, dated February 14, 1989",,Financial Accounting Standards Board,1992,Public record,,,,https://cir.nii.ac.jp/crid/1130000796411695872