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,"An analysis of issues related to accounting for income taxes : August 29, 1983",,Financial Accounting Standards Board,1983,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130282270018828416