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,"Designation of AICPA guides and statement of position on accounting by brokers and dealers in securities, by employee benefit plans, and by banks as preferable for purposes of applying APB opinion 20 : an amendment of FASB statement no. 32 and APB opinion no. 30 and a rescission of FASB interpretation no. 10 : March 1985",,Financial Accounting Standards Board,1985,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282272806285824