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,Testing goodwill for impairment,,American Institute of Certified Public Accountants,2013,Accounting & valuation guide,,9781937352806,,https://cir.nii.ac.jp/crid/1130282269207685376