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,Accounting for stock appreciation rights and other variable stock option or award plans : an interpretation of APB opinions no. 15 and 25,,Financial Accounting Standards Board,1978,Public record,,,,https://cir.nii.ac.jp/crid/1130000796687092864