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,"Consolidation of all majority-owned subsidiaries : an amendment of ARB No. 51, with related amendments of APB Option No. 18 and ARB No. 43, Chapter 12",,Financial Accounting Standards Board of the Financial Accounting Foundation,1986,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271275530240