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 by creditors for impairment of a loan, income recognition and disclosures : an amendment of FASB statement no. 114",,Financial Accounting Standards Board,1994,Public record,,,,https://cir.nii.ac.jp/crid/1130000797484890752