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,Accounting by debtors and creditors for troubled debt restructurings : June 1977,,FASB,1977,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282270215001984