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
"Bierman, Harold and Johnson, L. Todd and Peterson, D. Scott",Hedge accounting : an exploratory study of the underlying issues,,Financial Accounting Standards Board of the Financial Accounting Foundation,1991,Research report,,0910065411,,https://cir.nii.ac.jp/crid/1130282272519377152