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,"Accounting for compensation plans involving certain rights granted to employees : May 31, 1984",,Financial Accounting Standards Board,1984,FASB invitation to comment,,,,https://cir.nii.ac.jp/crid/1130282272897641088