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,Acquisitions of certain financial institutions : an amendment of FASB statements no. 72 and 144 and FASB interpretation no. 9,,Financial Accounting Standards Board of the Financial Accounting Foundation,2002,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271581275904