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,Translation of unamortized policy acquisition costs by a stock life insurance company : an interpretation of FASB statement no. 8,,Financial Accounting Standards Board,1976,FASB interpretation,,,,https://cir.nii.ac.jp/crid/1130282272338977664