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,Determining materiality for capitalization of interest cost : an amendment of FASB statement no. 34,,Financial Accounting Standards Board,1981,Public record,,,,https://cir.nii.ac.jp/crid/1130282272054763008