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,Accounting for income taxes- oil and gas producing companies : an amendment of APB opinions no. 11 and 23 : October 1975,,Financial Accounting Standards Board,1975,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282271380626688