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,"Extension of ""Grandfather"" provisions for business combinations : an amendment of APB opinion no. 16 : October 1975",,Financial Accounting Standards Board,1975,Statement of financial accounting standards,,,,https://cir.nii.ac.jp/crid/1130282273102417664