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,"Interpretation no. 4, 5, & 6 applicability of FASB statement no. 2 purchase method, development stage enterprises, computer software : an interpretation of FASB statement no. 2",,Financial Accounting Standards Board,1975,Public record,,,,https://cir.nii.ac.jp/crid/1130000796521943936