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
"Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of the disclosure by financial institutions of certain information about debt securities held as assets : a survey of the application of SOP 90-11,,American Institute of Certified Public Accountants,1992,Financial report survey,,087051122X,,https://cir.nii.ac.jp/crid/1130282270576304256