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 guide and SOP 81-1 on contractor accounting and SOP 81-2 concerning hospital-related organizations as preferable for purposes of applying APB opinion no. 20 : an amendment of FASB statement no. 32,,Financial Accounting Standards Board,1982,Public record,,,,https://cir.nii.ac.jp/crid/1130282269451584512