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,"Benefits, costs, and consequences of financial accounting standards",,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130282268842487424