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
American Institute of Certified Public Accountants. Accounting Standards Executive Committee,Rescission of Accounting Principles Board statements,,American Institute of Certified Public Accountants,1993,Statement of position,,,,https://cir.nii.ac.jp/crid/1130282269507813888