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,Accounting for leases - initial direct costs : an amendment of FASB statement no. 13 : November 1977,,Financial Accounting Standards Board,1977,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282271942817920