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,"Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, chapter 3A",,Financial Accounting Standards Board,1975,Public record,,,,https://cir.nii.ac.jp/crid/1130000797355188608