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 servicing of financial assets : an amendment of FASB statement no. 140,,Financial Accounting Standards Board of the Financial Accounting Foundation,2006,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282273090013184