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 Canadian Institute of Chartered Accountants,Information to be included in the annual report to shareholders,,Canadian Institute of Chartered Accountants,1991,Research study,,0888002556,,https://cir.nii.ac.jp/crid/1130000797416114944