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 separately priced extended warranty and product maintenance contracts ; Letters of comment submitted in respect of the FASB proposed Technical Bulletin No. 90-a, Accounting for separately priced extended warranty and product maintenance contracts, dated August 15, 1990",,Financial Accounting Standards Board,1991,Public record,,,,https://cir.nii.ac.jp/crid/1130282271532559744