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,"Designation of AICPA guides and statement of position by brokers and dealers in securities, by employee benefit plans, and by banks as preferable for purposes of applying APB opinion 20",,Financial Accounting Standards Board,1986,Public record,,,,https://cir.nii.ac.jp/crid/1130282269305363456