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
"Jaenicke, Henry R.","Survey of present practices in recognizing revenues, expenses, gains, and losses",,Financial Accounting Standards Board of the Financial Accounting Foundation,1981,Research report,,,,https://cir.nii.ac.jp/crid/1130282270285421440