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 Institute of Chartered Accountants in England and Wales,Stocks and work in progress,,Institute of Chartered Accountants in England and Wales,1975,Statement of standard accounting practice,,,,https://cir.nii.ac.jp/crid/1130000794093243136