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,Proposed Statement of Financial Accounting Standards : applicability of generally accepted accounting principles to mutual life insurance and other enterprises : deferral of the effective date of FASB interpretation no. 40 : an amendment of FASB interpretation no. 40,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282270469097088