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 and American Institute of Certified Public Accountants. Accounting Principles Board,Exchanges of nonmonetary assets : an amendment of APB opinion no. 29,,Financial Accounting Standards Board of the Financial Accounting Foundation,2004,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000797780158848