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,Reclassification of financial assets--effective date and transition,,International Accounting Standards Board,2008,Amendments to IAS 39 and IFRS 7,,9781905590841,,https://cir.nii.ac.jp/crid/1130000797983209856