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 ,Statement of federal financial accounting standards,,"Executive Office of the President, Office of Management and Budget : [Federal Accounting Standards Advisory Board : Supt. of Docs., U.S. G.P.O., distributor",,,,,,https://cir.nii.ac.jp/crid/1130000798312775424