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,Financial reporting for segments of a business enterprise - interim financial statements : an amendment of FASB statement no. 14 : November 1977,,Financial Accounting Standards Board,1977,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282269953775104