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,Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 : March 1985,,Financial Accounting Standards Board,1985,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000797346590464