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,Proposed Statement of Financial Accounting Standards : employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits,,Financial Accounting Standards Board of the Financial Accounting Foundation,1985,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282270011956608