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,"Rescission of FASB statements no. 4, 44, and 64, amendment to FASB statement no. 13, and technical corrections",,Financial Accounting Standards Board of the Financial Accounting Foundation,2002,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269504434816