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,Offsetting of amounts related to certain contracts : an interpretation of APB opinion no. 10 and FASB statement no. 105,,Financial Accounting Standards Board of the Financial Accounting Foundation,1992,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271753333632