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,Basis for conclusions on international financial reporting standard,,International Accounting Standards Board,2004,IFRS 4 insurance contracts,,1904230512,,https://cir.nii.ac.jp/crid/1130000795240643584