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
"Pacter, Paul and Financial Accounting Standards Board","An analysis of issues related to consolidation policy and procedures : September 10, 1991",,In-house reproduction,,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000796555915264