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 "Spiceland, J. David and Sepe, James F. and Tomassini, Lawrence A.",Intermediate accounting,"Rev. 4th ed., with revised chapter 17 for SFAS 158",McGraw-Hill/Irwin,2007,McGraw-Hill higher education,,9780073215426,,https://cir.nii.ac.jp/crid/1130282272862993536