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 intangible assets of motor carriers : an amendment of chapter 5 of ARB no. 43 and an interpretation of APB opinions 17 and 30,,Financial Accounting Standards Board,1981,Public record,,,,https://cir.nii.ac.jp/crid/1130000797333455872