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,Capitalization of interest cost in Financial Statements that include investments accounted for by the equity method : an amendment of FASB Statement no. 34 : April 1982,,Financial Accounting Standards Board,1982,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282272439881856