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
"Gonzalo, J. A. and Gallizo, J. L. (José Luis)",Spain,,"Routledge, in association with the Institute of Chartered Accountants in England and Wales",1992,European financial reporting,,0415061997,,https://cir.nii.ac.jp/crid/1130000797676499328