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,Disclosure of long-term obligations ; Disclosure of indirect guarantees of indebtness of others : an interpretation of FASB statement no. 5,,Financial Accounting Standards Board,1984,Public record,,,,https://cir.nii.ac.jp/crid/1130282270891052032