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
United States. Federal Accounting Standards Advisory Board,Accounting for direct loans and loan guarantees,,"Executive Office of the President, Office of Management and Budget : [Federal Accounting Standards Advisory Board : Supt. of Docs., U.S. G.P.O., distributor",1993,Statement of federal financial accounting standards,,0160430070,,https://cir.nii.ac.jp/crid/1130282272647600256