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 "Arnold, A. J. (Tony) and Webb, Brian J. and Institute of Chartered Accountants in England and Wales",The financial reporting and policy effects of partial deferred tax accounting : a report prepared for the Research Board of the Institute of Chartered Accountants in England and Wales,,Institute of Chartered Accountants in England and Wales,1989,Research paper,,1853550264,,https://cir.nii.ac.jp/crid/1130282269315169792