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,"Position papers : discussion memorandum, criteria for determining materiality dated March 21, 1973",,Financial Accounting Standards Board,,Public record,,,,https://cir.nii.ac.jp/crid/1130282271121035136