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,"Letters of comment submitted in respect of the FASB Exposure Draft, accounting and reporting for reinsurance of short-duration and long-duration contracts, dated March 20, 1992",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130282270479464960