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,"Transfers of assets in which a not-for-profit organization acts as an agent, trustee, or intermediary : an interpretation of FASB statement no. 116",,Financial Accounting Standards Board of the Financial Accounting Foundation,1995,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282273326945152