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
"Gray, S. J. (Sidney John) and Coenenberg, Adolf Gerhard",International group accounting : international harmonisation and the seventh EEC directive,,Croom Helm,1988,Croom Helm series on international accounting and finance,,0709938772,,https://cir.nii.ac.jp/crid/1130000795721147904