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
"Lindenberg, Lawrence and Monaghan, Margaret and Sgromo, Susan and American Institute of Certified Public Accountants",Other comprehensive bases of accounting,,American Institute of Certified Public Accountants,1986,Technical information for practitioners series,,,,https://cir.nii.ac.jp/crid/1130282272973576448