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,"Public hearing held October 12 & 13, 1978, Washington, D.C., October 19 & 20, 1978, San Francisco, CA, November 3, 1978, Chicago, IL",,Financial Accounting Standards Board,1979,Public record,,,,https://cir.nii.ac.jp/crid/1130000797241755264