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,"Recommendations of the AICPA special committee on financial reporting and the association for investment management and research : february 29, 1996",,Financial Accounting Standards Board of the Financial Accounting Foundation,1996,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796439106688