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
Canadian Institute of Chartered Accountants,Local government financial reporting,,"Canadian Institute of Chartered Accountants, c1985",1985,Research study,,0888001290,,https://cir.nii.ac.jp/crid/1130282270857749760