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 "Lucas, Timothy S. and Financial Accounting Standards Board",Classification and measurement of financial assets securitized using a special-purpose entity,,Financial Accounting Standards Board of the Financial Accounting Foundation,1999,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272615493504