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,"Accounting for certain acquisitions of banking or thrift institutions : an amendment of APB opinion no. 17, an interpretation of APB opinions 16 and 17 and an amendment of FASB interpretation no. 9 : February 1983",,Financial Accounting Standards Board,1983,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282269011809920