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,Compensation--stock compensation (topic 718) : escrowed share arrangements and the presumption of compensation,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796723936128