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,"Discussion memorandum on an analysis of issues related to recognition and measurement of financial instruments : letters of comment submitted in respect of the FASB discussion memorandum, recognition and measurement of financial instruments, dated November 18, 1991",,Financial Accounting Standards Board,1995,Public record,,,,https://cir.nii.ac.jp/crid/1130000798002110720