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,"Transcript of the public hearing held on May 18 and 19, 1987",,Financial Accounting Standards Board,1988,Public record,,,,https://cir.nii.ac.jp/crid/1130282268632114048