Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL
"Goodman, Hortense and Lorensen, Leonard",Illustrations of accounting for contingencies : a survey of the application of FASB statements nos. 5 and 11,,American Institute of Certified Public Accountants,1976,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130282270137757056