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,"Issues relating to accounting for business combinations, including costs of closing duplicate facilities of an acquirer ...",,Financial Accounting Standards Board,1987,Public record,,,,https://cir.nii.ac.jp/crid/1130000797044609408