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,Reporting a change in accounting for railroad track structures : an amendment of APB opinion no.20,,Financial Accounting Standards Board,1984,Public record,,,,https://cir.nii.ac.jp/crid/1130000798260520576