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,"Extension of ""Grandfather"" provisions for business combinations : an amendment of APB opinion no. 16",,Financial Accounting Standards Board,1976,Public record,,,,https://cir.nii.ac.jp/crid/1130282270247401856