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,"Transcript of the public hearings held on June 4-7, 1986",,Financial Accounting Standards Board,1989,Public record,,,,https://cir.nii.ac.jp/crid/1130282273187137152