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,"Reporting by defined benefit pension, plans of investment contracts, an amendment of FASB Statement No. 35",,Financial Accounting Standards Board of the Financial Accounting Foundation,1992,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270671087744