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,Guidance on implementing,,International Accounting Standards Board,2004,IFRS 5 non-current assets held for sale and discontinued operations,,1904230571,,https://cir.nii.ac.jp/crid/1130000794816723712