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
"Upton, Wayne S., Jr.","Business and financial reporting, challenges from the new economy",,Financial Accounting Standards Board of the Financial Accounting Foundation,2001,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794469003776