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,Financial instruments with characteristics of equity invitation to comment : Comments to be submitted by 5 September 2008,,International Accounting Standartd Board,2008,Discussion paper,,9781905590612,,https://cir.nii.ac.jp/crid/1130000795375403392