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,"An analysis of issues related to new basis accounting : December 18, 1991",,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282269356155648