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,"Public hearing held July 22, 23, 24, 1985 and August 1, 2, 1985",,Financial Accounting Standards Board,1987,Public record,,,,https://cir.nii.ac.jp/crid/1130282270377388800