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
American Institute of Certified Public Accountants. Accounting Standards Division,"Accounting principles and reporting practices for certain nonprofit organizations : a proposed recommendation to the Financial Accounting Standards Board, December 31, 1978",,AICPA,1979,Statement of position,,,,https://cir.nii.ac.jp/crid/1130282268900385408