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 and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale investments,,Financial Accounting Standards Board of the Financial Accounting Foundation,1986,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000797284769920