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 statements and other means of financial reporting : May 12, 1980",,Financial Accounting Standards Board,1980,FASB invitation to comment,,,,https://cir.nii.ac.jp/crid/1130282270077762176