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
International Federation of Accountants. Financial and Management Accounting Committee and Society of Management Accountants of Canada and Certified Management Accountant,International management accounting practices . Issues papers,,Society of Management Accountants of Canada,1992,Management accounting practices handbook,,,,https://cir.nii.ac.jp/crid/1130282270226887424