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,"Discussion Memorandum on Conceptual framework for financial accounting and reporting : elements of financial statements & their measurement, hearing 8/1-2/77",,Financial Accounting Standards Board,1977,Public record,,,,https://cir.nii.ac.jp/crid/1130282269137724672