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) : accounting for costs associated with acquiring or renewing insurance contracts : a consensus of the FASB emerging issues task force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2010,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000797085289728