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 nonrefundable fees and costs associated with originating or acquiring loans : September 28, 1984",,Financial Accounting Standards Board,1984,FASB invitation to comment,,,,https://cir.nii.ac.jp/crid/1130282271499609472