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,Consolidated financial statements = États financiers consolidés,,"Organisation for Economic Co-operation and Development,OECD Publications and Information Center, distributor]",1988,Accounting standards harmonization,,9264031413,,https://cir.nii.ac.jp/crid/1130000796164055936