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,"Amendments to IAS 32 Financial instruments, presentation, and IAS 1 Presentation of financial statements : puttable financial instruments and obligations arising on liquidation",,International Accounting Standards Board,2008,International accounting standard,,9781905590605,,https://cir.nii.ac.jp/crid/1130000796098449536