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,Elements of financial statements : an amendment of FASB Concepts Statement No. 3,,Financial Accounting Standards Board of the Financial Accounting Foundation,1985,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271900378368