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 International Federation of Accountants. Financial and Management Accounting Committee and Society of Management Accountants of Canada,The capital expenditure decision,,"Society of Management Accountants of Canada,International Federation of Accountants",1989,International management accounting practice,,,,https://cir.nii.ac.jp/crid/1130282271587274624