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,Software (Topic 985) : certain revenue arrangements that include software elements : a consensus of the FASB Emerging Issues Task Force,,Financial Accounting Standards Board of the Financial Accounting Foundation,2009,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271140614400