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,Compensation--retirement benefits--multiemployer plans (subtopic 715-80) : disclosures about an employer's participation in a multiemployer plan,,Financial Accounting Standards Board of the Financial Accounting Foundation,2011,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271494145280