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,Consolidation of a parent and its subsidiaries having different balance sheet dates : an interpretation of FASB statement no. 12,,Financial Accounting Standards Board,1976,FASB interpretation,,,,https://cir.nii.ac.jp/crid/1130000796784438912