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,Accounting for an interest in the residual value of a leased asset acquired by a third party or retained by a lessor that sells the related minimum rental,,Financial Accounting Standards Board,1987,Public record,,,,https://cir.nii.ac.jp/crid/1130282269758470400