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,Regulated enterprises -- accounting for the discontinuation of application of FASB statement no. 71,,Financial Accounting Standards Board of the Financial Accounting Foundation,1988,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282273342235008