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,Reporting the financial effects of rate regulation : comments to be received by 15 January 2015,,International Accounting Standards Board,2014,Discussion paper,,9781909704589,,https://cir.nii.ac.jp/crid/1130000797751996416