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,Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinion no. 20,,Financial Accounting Standards Board,1981,Public record,,,,https://cir.nii.ac.jp/crid/1130282270657242112