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,"Letters of comment submitted in respect of the FASB discussion memorandums, accounting for the impairment of long-lived assets and identifiable intangibles and present value-based measurements in accounting, both dated December 7, 1990",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130000797529215744