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,"Transcript of the public hearing held on October 17, 18, and 23, 1991",,Financial Accounting Standards Board,1992,Public record,,,,https://cir.nii.ac.jp/crid/1130282272395021952