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 Accounting Standards Board and IFRS Foundation,Annual improvements to IFRSs 2010-2012 cycle (proposed amendments to International Financial Reporting Standards) : comments to be received by 5 September 2012,,International Accounting Standards Board,2012,Exposure draft,,9781907877445,,https://cir.nii.ac.jp/crid/1130000794145980288