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 Foundation. Governmental Accounting Standards Board,Guide to implementation of GASB statement 14 on the financial reporting entity : questions and answers,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1994,Implementation guides,,0910065624,,https://cir.nii.ac.jp/crid/1130282268876037888