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 United States. Securities and Exchange Commission and Commerce Clearing House,"SEC codification of financial reporting policies : financial reporting releases, accounting and auditing enforcement releases, staff accounting bulletins, independence of accountants-correspondence, as of June 8, 1983",,Commerce Clearing House,1983,CCH editorial staff publication,,,,https://cir.nii.ac.jp/crid/1130000793915015424