Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL
"Jones, David B. and Scott, Robert B. (Robert Bernard) and Kimbro, Lisa and Ingram, Robert W. and Financial Accounting Foundation. Governmental Accounting Standards Board",The needs of users of governmental financial reports,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1985,Research report,,,,https://cir.nii.ac.jp/crid/1130282272574080256