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
"Ordosch, Michael",Accounting for R&D investments according to IAS 38 : and the conflicting forces that shape financial accounting : an empirical analysis,,P. Lang,2012,"Beiträge zum Rechnungs-, Finanz- und Revisionswesen",,9783631622667,,https://cir.nii.ac.jp/crid/1130282272422725760