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,Fair value option for financial liabilities : comments to be received by 16 July 2010 : comments to be received by 16 July 2010,,International Accounting Standards Board,2010,Exposure draft,,9781907026751,,https://cir.nii.ac.jp/crid/1130282268713326720