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, new basis accounting : letters of comment submitted in respect of the FASB discussion memorandum, new basis accounting, dated December 18, 1991",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130282269578823040