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,"Accounting for the costs of computer software to be sold, leased, or otherwise marketed : August 1985",,Financial Accounting Standards Board,1985,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000797118896000