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
"Lalli, William Rea and American Institute of Certified Public Accountants",Other comprehensive bases of accounting,"Rev., 2nd ed",American Institute of Certified Public Accountants,1989,Technical information for practitioners series,,0870510606,,https://cir.nii.ac.jp/crid/1130000797107146880