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,Preliminary views on major issues related to consolidation policy,,Financial Accounting Standards Board of the Financial Accounting Foundation,1994,Preliminary views of the Financial Accounting Standards Board,,,,https://cir.nii.ac.jp/crid/1130282270698349184