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 Organisation for Economic Co-operation and Development. Working Group on Accounting Standards,Consolidation policies in OECD countries : report,,Organisation for Economic Co-operation and Development,1987,Accounting standards harmonization,,9264028765,,https://cir.nii.ac.jp/crid/1130000797792588928