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,Offsetting financial assets and financial liabilities : comments to be received by 28 April 2011,,International Accounting Standards Board,2011,Exposure draft,,9781907877063,,https://cir.nii.ac.jp/crid/1130000797692831104