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,Financial services--insurance (topic 944) : how investments held through separate accounts affect an insurer's consolidation analysis of those investments,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796824553856