Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL
"Clark, Hal G. and Lorensen, Leonard and American Institute of Certified Public Accountants. Task Force on Impairment of Value",Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets : a survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value,,American Institute of Certified Public Accountants,1987,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130000794184323584