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
Institute of Chartered Accountants in England and Wales,Accounting for acquisitions and mergers,,Institute of Chartered Accountants in England and Wales,1985,Statement of standard accounting practice,,0852916892,,https://cir.nii.ac.jp/crid/1130282271507180672