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,Induced conversions of convertible debt : an amendment of APB opinion no. 26 : March 1985,,Financial Accounting Standards Board,1985,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282272888483456