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
"Berne, Robert",The relationships between financial reporting and the measurement of financial condition,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1992,Research report,,0910065500,,https://cir.nii.ac.jp/crid/1130282269832749056