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
"Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of the disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : a survey of the application of FASB statement no. 105,,American Institute of Certified Public Accountants,1992,Financial report survey,,0870511203,,https://cir.nii.ac.jp/crid/1130000796360889984