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
"Gordon, Paul D. and Gray, S. J. (Sidney John) and Institute of Chartered Accountants in England and Wales",United Kingdom,,Routledge in association with the Institute of Chartered Accountants in England and Wales,1994,European financial reporting,,0415062020,,https://cir.nii.ac.jp/crid/1130282269083295616