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 creditors for impairment of a loan-income recognition : an amendment of FASB statement no. 114,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270240130432