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 Financial Accounting Standards Board,Preliminary views on financial statement presentation : comments to be received by 14 April 2009,,International Accounting Standards Board,2008,Discussion paper,,9781905590766,,https://cir.nii.ac.jp/crid/1130000794720137344