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,Deferral of the effective date of recognition of depreciation by not-for-profit organizations : an amendment of FASB statement No. 93,,Financial Accounting Standards Board of the Financial Accounting Foundation,1988,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269606734336