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","Updated illustrations of reporting accounting changes : a survey of the application of APB Opinion No. 20, as amended",,American Institute of Certified Public Accountants,1987,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130282271252438016