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
"Icerman, Rhoda C.",Small government financial reporting,,"Governmental Accounting Standards Board of the Financial Accounting Foundation, c1996",1996,Research report,,0910065675,,https://cir.nii.ac.jp/crid/1130000798127467008