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 and Canadian Institute of Chartered Accountants. Accounting Standards Board,"Reporting disaggregated information by business enterprises : May 3, 1993",,"Financial Accounting Standards Board of the Financial Accounting Foundation,Accounting Standards Board of the Canadian Institute of Chartered Accountants",1993,FASB invitation to comment,,,,https://cir.nii.ac.jp/crid/1130282270667253504