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,"Transcript of the public hearing held on February 25 and 26, 1993",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130000797078517760