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,The FASB Accounting Standards Codification and the hierarchy of generally accepted accounting principles : a replacement of FASB statement no. 162,,Financial Accounting Standards Board of the Financial Accounting Foundation,2009,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282270993076992