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,Imputing interest on debt arrangments made under the Federal Bankruptcy Act : an interpretation of APB opinion no. 21,,Financial Accounting Standards Board,1974,Public record,,,,https://cir.nii.ac.jp/crid/1130000797391757056