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,"Letters of comment submitted in respect of the FASB Exposure Draft, Employers' Accounting for Postemployment Benefits, dated May 12, 1992",,Financial Accounting Standards Board,1993,Public record,,,,https://cir.nii.ac.jp/crid/1130282271273742464