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,"An analysis of issues related to effect of rate regulation on accounting for regulated enterprises : December 31, 1979",,FASB,1979,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130282273077179520