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
"Adams, Jane B. and Bossio, Ronald J. and Rohan, P. (Paul)",Accounting for contributed services : survey of preparers and users of financial statements of not-for-profit organizations,,Financial Accounting Standards Board of the Financial Accounting Foundation,1989,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130000796121152000