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 "Goodman, Hortense and Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of accounting for in substance defeasance of debt : a survey of the application of FASB statement no. 76,,American Institute of Certified Public Accountants,1986,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130282269706474880