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 and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB statement no. 60, 97, and 113 and interpretation no. 40",,Financial Accounting Standards Board,1995,Public record,,,,https://cir.nii.ac.jp/crid/1130282272260669184