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,"FASB interpretations no. 10, 11, 12, and 13 : interpretations of FASB statement no. 12",,Financial Accounting Standards Board,1976,Public record,,,,https://cir.nii.ac.jp/crid/1130282272938837632