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,Effective date for certain financial institutions of certain provisions of statement 140 related to the isolation of transferred financial assets,,Financial Accounting Standards Board,2004,Public record,,,,https://cir.nii.ac.jp/crid/1130000796559431680