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 Discussion Memorandum, dated December 2, 1976",,Financial Accounting Standards Board,1977,Public record,,,,https://cir.nii.ac.jp/crid/1130282269055196800