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 for certain financial instruments with characteristics of both liabilities and equity,,Financial Accounting Standards Board of the Financial Accounting Foundation,2003,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270576436352