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,Government loans (proposed amendments to IFRS 1) : comments to be received by 5 January 2012,,International Accounting Standards Board,2011,Exposure draft,,9781907877414,,https://cir.nii.ac.jp/crid/1130000794325122176