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
"Boersema, John M. and Van Weelden, Susan J. and Canadian Institute of Chartered Accountants",Financial reporting for segments : background papers,,Canadian Institute of Chartered Accountants,1992,Research study,,,,https://cir.nii.ac.jp/crid/1130000796472037376