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 Foundation. Governmental Accounting Standards Board,"Guide to implementation of GASB statement 3 on deposits with financial institutions, investments(including repurchase agreements), and reverse repurchase agreements : questions and answers",,Governmental Accounting Standards Board of the Financial Accounting Foundation,1991,Implementation guides,,0910065454,,https://cir.nii.ac.jp/crid/1130000796999526016