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
"Carsberg, Bryan V. and Noke, C. W. (Christopher W.) and Institute of Chartered Accountants in England and Wales. Research Board",The reporting of profits and the concept of realisation,,Institute of Chartered Accountants in England and Wales,1989,Research paper,,1853550256,,https://cir.nii.ac.jp/crid/1130282271657316608