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
"Firth, Michael Arthur and Institute of Chartered Accountants in England and Wales, London. Research Committee",A study of the incidence and impact of capitalisation issues : a report prepared for the Research Committee of the Institute of Chartered Accountants in England and Wales,,Institute of Chartered Accountants in England and Wales,1974,"Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales",,,,https://cir.nii.ac.jp/crid/1130282273351297920