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,"Income taxes (topic 740) : presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists",,Financial Accounting Standards Board of the Financial Accounting Foundation,2013,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796592523392