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,Applicability of FASB statement no. 2 to computer software : an interpretation of FASB statement no. 2,,Financial Accounting Standards Board,1975,FASB interpretation,,,,https://cir.nii.ac.jp/crid/1130282269701018368