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,Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinion no. 20 : September 1979,,Financial Accounting Standards Board,1979,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282271628647808