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
"McMonnies, Peter and Institute of Chartered Accountants of Scotland. Research Advisory Committee",Authority of accounting standards,,Published for the Institute of Chartered Accountants of Scotland by Gee,1985,ICAS series,,0852582366,,https://cir.nii.ac.jp/crid/1130282271346691072