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
"Ingram, Robert W. and Robbins, Walter A.",Financial reporting practices of local governments,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1987,Research report,,,,https://cir.nii.ac.jp/crid/1130000797488779392