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 ,Accounting for pensions in company accounts,,Institute of Chartered Accountants in England and Wales,1975,"Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales",,0852911688,,https://cir.nii.ac.jp/crid/1130000794650851840