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 and Seidman, Leslie French and Wilkins, Robert C.",A guide to implementation of statement 115 on accounting for certain investments in debt and equity securities : questions and answers,,Financial Accounting Standards Board of the Financial Accounting Foundation,1995,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282268691840640