Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL "Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of accounting for environmental costs : a survey of the application of FASB statement no. 5 as it applies to accounting for costs to comply with governmental regulations to protect the environment,,American Institute of Certified Public Accountants,1993,Financial report survey,,087051136X,,https://cir.nii.ac.jp/crid/1130282271253325696