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,Proposed Statement of Financial Accounting Standards : employers' accounting for postretirement benefits other than pensions,,Financial Accounting Standards Board of the Financial Accounting Foundation,1989,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282271348507904