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,"Letters of comment submitted in respect of the FASB Exposure Draft, reporting by defined benefit pension plans of investment contracts, dated March 20, 1992",,Financial Accounting Standards Board,1992,Public record,,,,https://cir.nii.ac.jp/crid/1130000796621896832