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
Organisation for Economic Co-operation and Development. Working Group on Accounting Standards,New financial instruments,,Organisation for Economic Co-operation and Development,1991,Accounting standards harmonization,,9264035087,,https://cir.nii.ac.jp/crid/1130000795503171072