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 leases : sale-leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, initial direct costs of direct financing leases",,Financial Accounting Standards Board,1988,Public record,,,,https://cir.nii.ac.jp/crid/1130282273232432512