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,Intangibles--goodwill and other (topic 350) : when to perform step 2 of the goodwill impairment : test for reporting units with zero or negative carrying amounts : a consensus of the FASB emerging issues task force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796443215744