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,"Letters of comment submitted in respect of the FASB exposure draft, rescission of FASB statement no. 32 and technical corrections, dated June 30, 1992",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130282268822097408