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,"Letters of comment submitted in respect of the FASB exposure draft, regulated enterprises-- accounting for phase-in plans, abandonments, and disallowances of plant costs-- an amendment of FASB statement no. 71, dated December 19, 1985 and FASB exposure draft, regulated enterprises-- accounting for the discontinuation of application of FASB statement no. 71, dated July 8, 1988",,Financial Accounting Standards Board,1989,Public record,,,,https://cir.nii.ac.jp/crid/1130282272178506496