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,"An analysis of issues related to conceptual framework for financial accounting and reporting : objectives of financial reporting by nonbusiness organizations, June 15, 1978",,FASB,1978,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000798173506176