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 Foundation. Governmental Accounting Standards Board,Comprehensive implementation guide 2003 : questions and answers,,Governmental Accounting Standards Board of the Financial Accounting Foundation,2003,Implementation guides,,,,https://cir.nii.ac.jp/crid/1130000797427584512