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
"Dijksma, Jan and Hoogendoorn, Martin and Institute of Chartered Accountants in England and Wales",The Netherlands,,Routledge in association with the Institute of Chartered Accountants in England and Wales,1993,European financial reporting,,0415063167,,https://cir.nii.ac.jp/crid/1130282269536846720