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 investments : equity method and joint ventures and accounting for equity-based payments to non-employees : amendments to Sections 323-10-S99 and 505-50-S99,,Financial Accounting Standards Board of the Financial Accounting Foundation,2009,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272000345088