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 for preacquisition contingencies of purchased enterprises : an amendment of APB opinion no. 16 : September 1980,,Financial Accounting Standards Board,1980,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000797864324352