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,"An analysis of issues related to financial accounting and reporting in the extractive industries : December 23, 1976",,Financial Accounting Standards Board,1976,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000796807325824