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,Regulated enterprises -- accounting for the discontinuation of application of FASB statement no. 71 : December 1988,,Financial Accounting Standards Board,1988,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282272984066432