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 and FASB Emerging Issues Task Force,Entertainment--films (Topic 926) : accounting for fair value information that arises after the measurement date and its inclusion in the impairment analysis of unamortized film costs,,Financial Accounting Standards Board of the Financial Accounting Foundation,2012,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796451489024