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,Reporting segment information in financial statements that are presented in another enterprise's financial report : an amendment of FASB statement no.14 : December 1978,,Financial Accounting Standards Board,1978,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282273017939968