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,Intangibles--goodwill and other (Topic 350) : testing indefinite--lived intangible assets for impairment,,Financial Accounting Standards Board of the Financial Accounting Foundation,2012,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271723198848