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
"Brennan, Niamh and O'Brien, Francis J. and Pierce, Aileen",Ireland,,"Routledge, in association with the Institute of Chartered Accountants in England and Wales",1992,European financial reporting,,0415063159,,https://cir.nii.ac.jp/crid/1130000794272442752