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
"Financial Accounting Standards Board and Lennard, Andrew and Thompson, Sandra","Provisions : their recognition, measurement and disclosure in financial statements",,Financial Accounting Standards Board of the Financial Accounting Foundation,1995,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282268908681216