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,Reporting a change in accounting for railroad track structures : an amendment of APB opinion no. 20 : August 1983,,Financial Accounting Standards Board,1983,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282272710156288