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
"Efford, Don and McLenaghan, John B.",The case for accrual recording in the IMF's government finance statistics system,,International Monetary Fund,1996,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282270689317632