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,Applying APB opinions no. 16 and 17 when a savings and loan association or a similar institution is acquired in a business combination accounted for by the purchase method : an interpretation of APB opinions no. 16 and 17,,Financial Accounting Standards Board,1976,Public record,,,,https://cir.nii.ac.jp/crid/1130282269893365376