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,"Rescission of FASB statement no. 53 and amendments to FASB statements no. 63, 89, and 121",,Financial Accounting Standards Board of the Financial Accounting Foundation,2000,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272718506240