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
"Clark, Hal G. and Lorensen, Leonard",Illustrations of accounting for pensions and for settlements and curtailments of defined benefit pension plans : a survey of the application of FASB Statement nos. 87 & 88,,American Institute of Certified Public Accountants,1987,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130000795411933568