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,Determin[in]g whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15,,Financial Accounting Standards Board,1982,Public record,,,,https://cir.nii.ac.jp/crid/1130282271034759936