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
"Hatry, Harry P. and Alexander, Marita",An Overview,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1990,Research report,,0910065357,,https://cir.nii.ac.jp/crid/1130282272018764288