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,"Transcript of public hearing, held March 15, 1974",,"Financial Accounting Standards Board, 1974",1974,Public record,,,,https://cir.nii.ac.jp/crid/1130282270026489216