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,Extraordinary items and prior year adjustments,Revised [ed.],Institute of Chartered Accountants in England & Wales,1978,Statement of standard accounting practice,,,,https://cir.nii.ac.jp/crid/1130000794395444352