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
"Goshay, Robert C.",Statement of financial accounting standards no. 5 : impact on corporate risk and insurance management,,Financial Accounting Standards Board of the Financial Accounting Foundation,1978,Research report,,,,https://cir.nii.ac.jp/crid/1130000797041157760