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
"Clark, Hal G. and Lorensen, Leonard",Illustrations of the presentation of financial information about consolidated nonhomogeneous subsidiaries : a survey of the application of FASB statement no. 94,,American Institute of Certified Public Accountants,1990,Financial report survey,,0870510800,,https://cir.nii.ac.jp/crid/1130282270565064448