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,Proposed Statement of Financial Accounting Standards : accounting for income taxes,,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130000796818220160