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,Other expenses (topic 720) : fees paid to the federal government by health insurers : a consensus of the FASB emerging issues task force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2011,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796616060288