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 "Amble, Joan Lordi and Cassel, Jules M. and Financial Accounting Standards Board",A guide to implementation of Statement 87 on employers' accounting for pensions : questions and answers,,Financial Accounting Standards Board of the Financial Accounting Foundation,1986,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130282270819653248