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,Classification of renewals or extensions of existing sales- type or direct financing leases : an amendment of FASB statement no. 13 : May 1979,,Financial Accounting Standards Board,1979,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130000797875638784