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 Committee,Discont[in]uing operations : issued for comment by 15 November 1997,,International Accounting Standards Committee,1997,Exposure draft,,0905625498,,https://cir.nii.ac.jp/crid/1130000795391244032