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,"Classification of obligations that are callable by the creditor : an amendment of ARB no. 43, chapter 3A : December 1983",,Financial Accounting Standards Board,1983,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282270709635968