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,Reasonable estimation of the amount of a loss : an interpretation of FASB statement no. 5,,Financial Accounting Standards Board,1976,Public record,,,,https://cir.nii.ac.jp/crid/1130282270612656128