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,Proposed Statement of Financial Accounting Standards : accounting for the impairment of long-lived assets,,Financial Accounting Standards Board of the Financial Accounting Foundation,1993,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282268648579200