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 Society of Incorporated Accountants and Auditors (Great Britain),A note on consolidation,,[Society of Incorporated Accountants and Auditors. Reserch Committee],1953,Practice note series,,,,https://cir.nii.ac.jp/crid/1130000794151330560