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,"Sale and leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, and initial direct costs of direct financing leases : an amendment of FASB Statements 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11",,Financial Accounting Standards Board of the Financial Accounting Foundation,1987,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269986149376