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 and IFRS Foundation,Basis for conclusions on exposure draft,,International Accounting Standards Board,2013,Leases : comments to be received by 13 September 2013,,9781907877933,,https://cir.nii.ac.jp/crid/1130000796721773312