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
International Federation of Accountants,Transition to the accrual basis of accouting : guidance for governments and government entities,,International Federation of Accountants,2002,Study,,,,https://cir.nii.ac.jp/crid/1130282273088187008