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 submitted in respect of exposure draft, Accounting and reporting by defined benefit pension plans, dated April 14, 1977",,Financial Accounting Standards Board,1983,Public record,,,,https://cir.nii.ac.jp/crid/1130282271246746752