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 mortgage-backed securities retained after the securitization of mortgage loans held for sale by a mortgage banking enterprise : an amendment of FASB statement no. 65,,Financial Accounting Standards Board of the Financial Accounting Foundation,1998,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272150300544