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,"Financial services--investment companies (topic 946) : amendments to the scope, measurement, and disclosure requirements",,Financial Accounting Standards Board of the Financial Accounting Foundation,2013,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282271956097920