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
"Paul, Jim",International review of accounting standards specifying a recoverable amount test for long-lived assets,,Financial Accounting Standards Board,1997,Special report (Financial Accounting Standards Board),,,,https://cir.nii.ac.jp/crid/1130000796365304832