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
"Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of accounting for postemployment benefits : a survey of the application of FASB statement no. 112,,American Institute of Certified Public Accountants,1995,Financial report survey,,0870511637,,https://cir.nii.ac.jp/crid/1130282271943250432