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,Applying FASB statement no. 7 in financial statements of established operating enterprises : an interpretation of FASB statement no. 7,,Financial Accounting Standards Board,1975,FASB interpretation,,,,https://cir.nii.ac.jp/crid/1130282272004480640